1997 (4) TMI 495

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ade Tax challenges an order dated November 15, 1994, passed by the Trade Tax Tribunal, Moradabad, in Second Appeal No. 815 of 1991 for the assessment year 1979-80 under the Central Sales Tax Act, 1956. 2.. I have heard Sri U.K. Pandey, learned counsel for the Commissioner, and Sri R.K. Agarwal, learned counsel for the respondent. 3.. The following question of law is stated to arise from the Trib....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....hat up to May 25, 1983, the assessee was raising a bona fide dispute about the taxability of the inter-State sales of IMFL to the Canteen Stores Department and, therefore, it did not admit its liability up to that date and was not liable to pay any interest. This view is in accord with the judgment of the honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 42....