1996 (1) TMI 469 - HC - VAT and Sales Tax

Summary

The High Court of Allahabad dismissed revision petitions against the Sales Tax Tribunal's order quashing the levy of interest under Section 8 of the U. P. Sales Tax Act for the assessment years 1984-85 and 1985-86. The Tribunal's decision was upheld as the dealer was claiming exemption for certain transactions, making the tax not admitted and thus interest could not be levied. The Tribunal's order was found to be in accordance with the law.