UP VAT: No interest can be levied on turnover not admitted by dealer

Union Of India Vs The Commissioner, Trade Tax, U.P. Lucknow (Allahabad High Court) In the present case it is an admitted fact that the revisionist disputed the liability of payment of tax and that the revisionist never admitted liability to pay any tax on the transaction in question and this fact that the revisionist is disputed its liability under the Act is not disputed by the respondent opposite party. This is also relevant to notice that the tax has been deposited by the revisionist under protest on insistence of the respondent department. The revisionist in fact has contested the matter b...