Hon’ble Ashwani Kumar Mishra, J.—This revision under Section 11 of the U.P. Trade Tax Act, questions an order passed by the Tribunal dated 11.6.2003, allowing department’s second appeal, and thereby holding the assessee liable to pay interest under Section 8 (1) of the Act, on the ground that tax payable thereunder was admitted.

2. Undisputed facts are that assessee is engaged in manufacturing and sale of G.I. Pipes, Steel Tubes etc. For such manufacturing activity, it purchases raw materials against form III-B. In respect of assessment year 1998-99, the revisionist submitted its books of account disclosing its turnover and liability to pay tax and also claimed set-off under Section 4-BB of the Act to the extent of Rs. 57,76,673.57/-. The Assessing Authority, however, allowed benefit under Section 4-BB to the extent of Rs. 42,26,036/- only as against the amount claimed of Rs. 57,76,673.57/-. Since turnover was accepted, the Tribunal treated the shortfall in tax to be admitted, and thereby required payment of interest under Section 8 (1) of the Act. The assessee felt aggrieved and preferred an appeal. The appeal was partly allowed in so far as payment of interest is concerne