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TMI Blog2006 (7) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Whether, in the facts and circumstances of the case, section 11D read with section 10(4) could be attracted and levy of interest of Rs. 49,341 for the assessment year 1982-83 is sustainable in law? (ii) Whether, in the facts and circumstances of the case, the decision of the Supreme Court in Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466 could be invoked? (ii ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee. In addition to this the Revenue also claimed interest under section 11D of the Act on the ground that the tax was held due on the date of filing of the return itself. The demand of interest was upheld by the Tribunal relying on a judgment of the honourable Supreme Court of India in Associated Cement Co. Ltd. v. Commercial Tax Officer [1981] 48 STC 466. Learned counsel for the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Riceland Limited v. State of Haryana [1997] 104 STC 362. Since, the facts of the case are not in dispute and the matter is covered by the law laid down by the honourable Supreme Court in J.K. Synthetics Ltd.'s case [1994] 94 STC 422 we treat the question proposed as having been referred to this court, to avoid unnecessary delay. Similar view was taken by a Division Bench of this court in S. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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