1995 (12) TMI 361

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..... al Sales Tax Act, 1973 (hereinafter referred to as "the Act"). The petitioner's appeal was allowed by the Joint Excise and Taxation Commissioner (Appeals), Hissar, against the order of assessment made by the Assessing Authority. The appellate authority passed an order of refund (additional amount) of tax which was paid by the petitioner pursuant to the order dated April 28, 1994 (annexure P1). Res .....

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..... that in view of the settled position of law laid down by this Court the respondents ought to have refunded the amount of tax of Rs. 16,000 to the petitioner and merely because the review is filed by the respondents which is still pending is no ground to withhold the said amount. Mr. Jhingan sought to rely upon the judgment of this Court in Haryana Drinks Private Limited v. State of Haryana [1993] .....

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