1998 (11) TMI 618

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..... les Tax Act, 1954 (RST Act). 2.. We have heard the learned counsel for the parties and considered the material on record. 3.. The brief facts are that the respondent-dealer deals in plastic goods. On December 30, 1982, the Assessing Authority (AA) imposed a penalty of Rs. 2,400 on the dealer under section 22(6), RST Act which the dealer deposited the same day. The dealer thereafter filed an ap .....

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..... ses in the application for revision is whether the dealer was liable to pay interest for this period in question. The Deputy Commissioner, Appeals by an order dated December 20, 1993 upheld the order dated October 1, 1992 of the AA and the Board by its impugned order dated March 21, 1997 accepted the appeal of the dealer and set aside the interest levied for the period in question. 5.. In K. Nac .....

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