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1994 (11) TMI 413 - HC - VAT and Sales Tax
The Allahabad High Court allowed the petition seeking quashing of recovery proceedings for interest for the assessment year 1975-76. The petitioners argued that as per rule 48(b) of U.P. Sales Tax Rules, payment by cheque was valid, and since the department failed to present the cheque for payment, no interest was payable. The Court cited previous decisions to support the petitioners' argument and ruled in their favor, quashing the interest charges for the mentioned assessment year.
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