1995 (12) TMI 367

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... order dated 31st March, 1989, passed by the Sales Tax Tribunal, Ghaziabad whereby it allowed the Commissioner's appeal and reversing the order passed by the Deputy Commissioner (Appeals), restored the levy of interest under section 8(1) of the U.P. Sales Tax Act. I have heard Sri Piyush Agarwal, learned counsel for the revisionist and Sri R.D. Gupta, learned Standing Counsel for the respondent....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....n Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466; 1981 UPTC 1329. That judgment stands overruled by the honourable Supreme Court in J.K. Synthetic Limited v. Commercial Tax Officer [1994] 94 STC 422; 1994 UPTC 893 in which it was held that so long as the assessee pays the tax which according to him is due on the basis of information supplied in return filed by him, there wo....