2018 (4) TMI 1775 - HC - VAT and Sales Tax

Maintainability of appeal - HELD THAT - Whether the tax imposed by rejecting the Form III-D's on technical grounds can be treated to be the tax admittedly payable by a dealer as defined in the Explanation appended to Sub-section (1) of Section 8 of the U.P. Trade Tax Act, for the purposes of computation of interest under the said sub-section? The present revision is admitted on the question of law.

Summary

The Allahabad High Court admitted a revision on a question of law regarding tax imposed by rejecting Form III-D on technical grounds. The court granted time for filing Counter Affidavit and directed no recovery to be made until the next listing date.