1970 (8) TMI 72 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad held that the assessee was liable to pay interest under section 8(1-A) of the U.P. Sales Tax Act, even without a specific demand for payment of interest. The court referred to a previous Full Bench decision to support this conclusion. The assessee did not appear in the reference, and no costs were awarded. The fee for the Commissioner of Sales Tax's counsel was assessed at Rs. 100.