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2019 (8) TMI 172 - ALLAHABAD HIGH COURTDemand of Interest u/s Section 8(1) of the U.P. Trade Tax Act, 1948 - liability to pay tax on purchase of oil seeds - want of form 3-C(2) - applicant has not admitted any tax liability on such purchases at any stage either in the return or in his accounts - HELD THAT:- The liability that has been fixed against the assessee, was an admitted tax liability, as it is undisputed that the claim for exemption raised by the assessee was dependent on the issuance of the statutory forms and it is also admitted that no such statutory forms ever came to be issued. Therefore, the fact that the assessee may have actually made purchases of oil seeds from registered dealers or the fact that there was a promise on part of the selling dealers to issue Form III-C(2) would be of no avail, insofar as the revenue authorities are concerned. If the applicantassessee claims such rights, as have been canvassed in the present revision application, it would have been for it to have approached a civil court for a proper remedy only against the selling dealer. Revision dismissed.
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