2000 (10) TMI 947

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..... (assessment year 1994-95, U.P.) has filed the present revision under section 11 of the U.P. Trade Tax Act. 2.. The facts of the case in brief are that the assessee-opposite party is a registered dealer under the provisions of the U.P. Trade Tax Act, and is engaged in the business of manufacture and sale of idols made of brass. The assessee admitted its tax liability at the rate of 8 per cent pl .....

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..... reme Court in the case of Commissioner of Sales Tax v. Hindustan Aluminium Corporation reported in [2002] 127 STC 258; 1999 UPTC 1, the amount of tax cannot be said to be admitted tax under section 8(1) of the Act and, therefore, the interest has rightly been deleted. I do not find any infirmity in the order of the Tribunal. 4.. The revision lacks merit and is dismissed in limine. Petition dis .....

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