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TMI Blog1991 (11) TMI 239X X X X Extracts X X X X X X X X Extracts X X X X ..... pna has raised only two points as under: That the levy of interest for delay of less than a month in respect of the period prior to April 7, 1979 has wrongly been set aside by the Sales Tax Tribunal. The contention of Mr. Bapna is not tenable in view of the judgment of this Court in the case of Commercial Taxes Officer v. Hem Raj Udhyog [1987] 64 STC 324 wherein it has been held that prior to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord from which the purchases against C form or S.T. 17 form would have been ascertained and it could have been found as to how much the goods have been transferred to the branches and when such particulars were not submitted the assessing authority has levied the penalty under section 5C(2). Even before the Deputy Commissioner (Appeals) the details were not furnished and he has remanded the case t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the figures given in the affidavit. Mr. Sharma on behalf of the assessee has pointed out that the figures were submitted in a detailed sworn affidavit and the same has been relied upon by the Sales Tax Tribunal, therefore, in revision this Court should not interfere. I have considered the arguments of both the parties and I am of the view that when a dispute is raised by the assessing authori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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