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1993 (3) TMI 304 - SC - VAT and Sales TaxRevision filed by the assessee allowed by High Court - Held that:- Appeal allowed. Unable to see any relevance of the mala fides in this case. Section 8(1) does not say that the non-payment should be mala fide. This is also not a case where the rate of tax applicable was in dispute or disputed by the dealer. This is simply a case where the dealer calculated the tax at an inapplicable rate. He did not and could not plead ignorance of the change in rate of tax effected two years earlier. In the circumstances, the concept of mala fides was not relevant in the context. That the learned single Judge was not justified in deleting the interest levied by the authorities. The appeal is accordingly allowed and the order of the learned single Judge is set aside.
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