9911796707
TMI Blog1993 (3) TMI 304X X X X Extracts X X X X X X X X Extracts X X X X ..... a and R.B. Misra, Advocates, for the appellant. -------------------------------------------------- ORDER This appeal is preferred against the judgment of a learned single Judge of the Allahabad High Court allowing the sales tax revision filed by the assessee. The matter arises under the U.P. Sales Tax Act, 1948. Section 8(1) of the U.P. Sales Tax Act reads as follows: "8. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the dealer or admitted by him in any return or proceeding under this Act whichever is greater, or, if no accounts are maintained, then according to the estimate of the dealer." According to this section, a dealer shall have to deposit the tax admittedly payable either within the time prescribed or by the 31st day of August, 1975, whichever is later. If he fails to do so, simple interest at th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ties held that inasmuch as he has not paid the tax admittedly payable within the meaning of section 8(1) inasmuch as he has not calculated and paid the tax at the rate prescribed by law-he must be held to have failed to comply with the requirement of section 8(1). Accordingly, interest as prescribed by the said section was levied. The appellate authority as well as the Tribunal affirmed the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the respondent-assessee relied upon a judgment of a Division Bench of the Allahabad High Court in Annapurna Biscuit Manufacturing Co. v. State of Uttar Pradesh [1982] 50 STC 56; 1980 UPTC 1320. It was held in that case that in a given case, a dealer may raise a dispute about the taxability or about the rate and in such a case a question may arise as to taxability or with respect t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
