1994 (5) TMI 218 - SCH - VAT and Sales Tax

Since the relevant provisions of the Haryana General Sales Tax Act, 1973 are analogous to those of the Rajasthan Sales Tax Act, 1954 this petition must also succeed. Thus direct that the amount of interest levied and collected from the petitioners under the Haryana General Sales Tax Act as well as the Central Sales Tax Act, 1956 shall be refunded to the petitioners within three months from today with interest at 12 per cent per annum from the date of actual recovery till refund.

Summary

The Supreme Court allowed the petition and directed the refund of interest levied under the Haryana General Sales Tax Act and Central Sales Tax Act, with 12% interest per annum. No costs were awarded.