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2016 (12) TMI 258 - HC - VAT and Sales TaxBenefit of Sales Tax Incentive Scheme 1989 - manufacturers of Oil - jurisdiction of AO - Held that: - the benefit is only available upto 4.4.1994 and not later- on, and since in the instant cases, admittedly the assessment years involved are of 1995-96 on-wards, therefore, no benefit was available to the respondent assessees. Once the apex court has held that benefits are available upto 4.4.1994, no other authority could have taken any other view. Levy of interest u/s 58 of the RST Act - Held that: - the interest is leviable, if the dealer or a person commits default in making payment of any amount of tax leviable or payable, and admittedly the tax has not paid on or after 4.4.1994 by the assessees and, therefore, in my view the tax having not been paid the interest was certainly leviable and has rightly been levied by the AO. The revision petitions are required to be allowed and accordingly allowed - The orders passed by the Tax Board and DC(A), are hereby quashed and set aside and the order passed by the AO is sustained - decided in favor of AO.
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