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2019 (4) TMI 1060 - HC - VAT and Sales TaxLevy of Interest - bonafide dispute on levy of tax - purchase of unriped Imli - Section 22 of the U.P. Trade Tax Act - HELD THAT:- The claim of the revisionist appears to be bonafide as from very beginning the revisionist has disputed the liability of payment of tax and that the revisionist never admitted the liability to pay any tax on the sale of 'unriped Imali' and further that the revisionist has purchased the 'unriped Imli' from vegetable market only from the vegetable vendors, therefore, it was presumed that there was no tax on the item in question. The revisionist, in fact, has contested the issue by means of filing the appeals and instant revision petition. Since the matter relates to assessment year 1992-93 and was finalised after the judgment delivered by this Court in 2005, the liability of interest on the turn over of 'unriped Imli' is not justified. There is no liability of payment of interest under Section 8(1) of the Act - revision petition disposed off.
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