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TMI Blog2010 (3) TMI 1014X X X X Extracts X X X X X X X X Extracts X X X X ..... to G.S.T.R. No. 20 of 1997. The Sales Tax Tribunal, Haryana has referred the following questions of law for adjudication by this honourable court: (i) Whether the interest levied and charged under section 25(5) of the Haryana General Sales Tax Act, 1973 is legal? Briefly the facts of the case are that the assessee purchased sunbaked bricks from registered dealers after payment of sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ayable on the additional demand created by the Department. The assessee also claimed that the question of law as framed by him in the application be referred to the High Court. This request was turned down by the Tribunal. It was challenged by the assessee in Sales Tax Case No. 21 of 1988 in which the High Court directed the Tribunal to frame the question of law as mentioned in the opening paragra ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by him, there would be no default on his part to meet his statutory obligation. The law does not envisage the dealer to predict the final assessment which he files the return and expect him to pay the tax on that basis to avoid the liability to pay interest. The present case is squarely covered by the aforementioned judgements in J. K. Synthetics case [1994] 94 STC 422 (SC); [1994] 4 SCC 276 a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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