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2019 (12) TMI 623 - HC - VAT and Sales TaxImposition of tax - rejection of Form III-D's on technical grounds on technical grounds - Whether the tax imposed by rejecting the Form III-D's on technical grounds can be treated to be the tax admittedly payable by a dealer as defined in the Expla(nation appended to Sub-section 1) of Section 8 of the U.P. Trade Tax Act, for the purposes of computation of interest under the said sub-section? HELD THAT:- In view of the order passed by this Court today in the companion Trade Tax Revision of case M/S TATA MOTORS LIMITED LUCKNOW VERSUS COMMISSIONER, COMMERCIAL TAX U.P. LUCKNOW AND ANOTHER [2018 (4) TMI 1774 - ALLAHABAD HIGH COURT] the levy of interest will have to be reconsidered by the Tribunal and hence, the matter may be remanded back to the Tribunal for reconsideration of the matter afresh. In view of the facts and circumstances of the case and the order passed by this Court in companion Trade Tax Revision in TATA MOTORS, the matter is remanded to the Tribunal for reconsideration of the issues in accordance with law - Revision allowed.
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