1997 (4) TMI 495

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..... Tax Tribunal, Moradabad, in Second Appeal No. 815 of 1991 for the assessment year 1979-80 under the Central Sales Tax Act, 1956. 2.. I have heard Sri U.K. Pandey, learned counsel for the Commissioner, and Sri R.K. Agarwal, learned counsel for the respondent. 3.. The following question of law is stated to arise from the Tribunal's order: "Whether on the facts and in the circumstances of the .....

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..... e about the taxability of the inter-State sales of IMFL to the Canteen Stores Department and, therefore, it did not admit its liability up to that date and was not liable to pay any interest. This view is in accord with the judgment of the honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422; 1994 UPTC 893, which was followed by this Court in Annapurna Bis .....

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