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TMI Blog1997 (1) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in the manufacturing process of pulses, etc., in its factory at Faridabad. It is also engaged in the sale of goods within the State of Haryana as well as outside the State of Haryana. Through this writ petition, it has questioned the legality of the orders passed by the Assessing Authority, Faridabad East, levying purchase tax upon it and charging interest and penalty. 2.. The writ petition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n no longer be regarded as laying down correct law in view of the subsequent decisions of the Supreme Court in Hotel Balaji v. State of Andhra Pradesh [1993] 88 STC 98 (SC); AIR 1993 SC 1048 and Devi Dass Gopal Krishan Pvt. Ltd. v. State of Punjab [1994] 95 STC 170; [1994] 3 JT 239 (SC). We may also take notice of the judgment of the Full Bench in United Riceland Limited v. State of Haryana [1997] ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed subject to the liberty to the petitioner to file appeal against the levy of interest and penalty. We make it clear that in case the petitioner files appeal within 30 days from today against the order levying interest and penalty, then the same shall be heard and decided by the appellate authority on merits and shall not be dismissed on the ground of limitation. However, entertainability of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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