1995 (12) TMI 367

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.... 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. The dealer deals in ash handl....

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....mmercial 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 would be no default on his part to m....