2000 (7) TMI 988

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..... peal No. 682 of 1983 for the Assessment Year 1978-79 filed by the Commissioner of Sales Tax, U. P., Lucknow under Section 10 of the Act. 2. The facts of the case in brief are that the applicant is a registered dealer under the provisions of.U. P. Sales Tax Act and is engaged in the business of Chemical and Organic fertilisetrs etc. For the Assessment Year 1978-79 the applicant had disclosed its .....

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..... al under Section 10 of the Act before the Tribunal. In the grounds of appeal the Commissioner of Sales Tax did not raise any grievance regarding charging and calculation of interest by the Assistant Commissioner (Judicial). The Commissioner was aggrieved only against the rejection of taxable turnover, as would be clear from the grounds of appeal filed as Annexure 3 to the revision. The Sales Tax T .....

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..... he Tribunal was not justified in adjudicating upon the question of calculation of the interest by the Assistant Commissioner (Judicial) in the absence of any grievance to that effect being made by the Commissioner of Sales Tax. 5. In the result the revision succeeds and is allowed. The order of the Tribunal in so far as it modifies the levy of interest is set aside. - - TaxTMI - TMITax - C .....

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