1988 (5) TMI 27

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..... 1, for the opinion of this court : "1. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holding that the interest paid for non-payment of purchase tax under the U.P. Sugarcane (Purchase Tax) Act, 1961, is not tantamount to penalty.? 2. Whether, on the facts and in the circumstances of the case, the Appellate Tribunal is right in law in holdi .....

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