2003 (8) TMI 516 - HC - VAT and Sales Tax

Summary

The Punjab and Haryana High Court directed the Tribunal to refer a question regarding the chargeability of interest under section 11-D of the Punjab General Sales Tax Act, 1948. The court ruled in favor of the assessee based on a decision by the Supreme Court in Birla Cement Works v. State of Rajasthan [1994] 94 STC 422.