1996 (1) TMI 469

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....ons under Section 11 of the U. P. Sales Tax Act (hereinafter referred to as 'the Act') are directed against a common order dated 11th October, 1994 passed by the Sales Tax Tribunal, Aligarh, whereby it allowed the dealer's second appeal No. 625 and 1985-86 and quashed the levy of interest under Section 8 of the Act. 2. I have heard Sri R. D. Gupta, learned Standing Counsel for the rev....

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.... in respect of transaction of foodgrains taxable under Section 3-D of the U. P. Sales Tax Act despite the fact that the dealer had not fulfilled the mandatory provisions of Section 3-D (7) of the U. P. Sales Tax Act ?" "Whether the Sales Tax Tribunal was legally justified to set aside the demand of interest imposed by the assessing authority despite the fact that the dealer had failed ....

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.... paid the some be refunded to the revisionist. Thus, there is no decision by the Tribunal in so far as the taxability of certain transactions under Section 3-D is concerned and the concerned questions as reproduced above do not arise from the order of the Tribunal. 6. As regards the levy of interest under Section 8. the Tribunal has quashed the same as the dealer was claiming exemption in respect....