High Court of Judicature at Allahabad
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Commissioner of Sales Tax, U. P. Lucknow. v. M/S Actual Victual (P) Ltd., Bareilly. - SALES/TRADE TAX REVISION No. 762 of 1992  RD-AH 444 (4 August 2004)
Court no. 55
Sales Tax Revision no. 762 of 1992.
Commissioner of Sales Tax, U. P. Lucknow.........................Revisionist.
M/S Actual Victual (P) Ltd.,Bareilly...................................Respondent
Hon'ble Rajes Kumar, J.
The present revision under Section 11 of U. P. Sales Tax Act (hereinafter referred to as Act) is directed against the order of Tribunal dated 30.1.1992 relating to the assessment years 1982-83, by which, Tribunal has deleted the demand of interest under Section 8 (1) of the Act.
Heard Counsel for the parties. Learned Standing Counsel submitted that the Tribunal has erred in deleting the interest.
I have perused the order of Tribunal and the authorities below. It appears that the dealer opp. party claimed that certain amount realized from the customers were not part of the turnover and such claim was not allowed and the amount has been treated as part of turnover and accordingly tax was assessed treating the assessed amount as admitted tax. Interest under Section 8 (1) has been demanded. Tribunal while deleting the demand of interest under Section 8 (1) held that at no stage, applicant had admitted the alleged amount realized from the customers as part of the turnover and all along disputed that such amount is not part of the turnover. Tribunal accordingly held that the tax assessed on the said amount which has been treated as part of the turnover, can not be said to be admitted tax and accordingly demand of interest has been deleted. Learned Counsel for the opp. party brought to the notice of the Court an order of this Court dated 9.4.2004 passed in TTR no. 1235 of 1994 Commissioner of Trade Tax Vs. Acquas Vicques Pvt. Ltd., in which, this court up held the order of Tribunal deleting the interest under Section 8 (1) of the Act. I do not find any error in the order of Tribunal which are based on the finding of fact.
In the result, revision is accordingly dismissed.
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