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2016 (7) TMI 1019 - ALLAHABAD HIGH COURT

2016 (7) TMI 1019 - ALLAHABAD HIGH COURT - TMI - Whether on the facts and in the circumstances of the case, Trade Tax Tribunal was legally justified in granting relief to the dealer in the absence of the statutory Form-C as well as the Tribunal was justified in deleting the amount of interest levied on the dealer? - Held that:- the finding of the Tribunal on the aforementioned aspects cannot be sustained. - Order of tribunal set aside - Decided in favor of Revenue. - Sales/Trade Tax Revision No. .....

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in granting relief to the dealer in the absence of the statutory Form-C as well as the Tribunal was justified in deleting the amount of interest levied on the dealer?" The issue itself arises in the backdrop of the assessment undertaken against the respondent assessee for the purposes of adjudiging tax liability under the Central Sales Tax Act, 1956 relating to Assessment Year 1993-94. From the order of the Tribunal and to which alone objection is taken by the learned standing counsel, the .....

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ssee to furnish Form-C in respect of the central sales and yet benefit having been accorded to him by the Tribunal Learned standing counsel tried to point out that the issues involved in this case stand settled by the authoritative pronouncements of this Court as also of the Supreme Court. Insofar as the question of interest under Section 8 (1) of the 1948 Act, being dependent upon the bonafide or the lack of malafide of the assessee, it is clear that Section 8 imposes a liability to pay interes .....

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