2010 (3) TMI 1015

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... GSTR No. 39 of 1997. The Sales Tax Tribunal, Haryana has referred the following questions of law for adjudication by this honourable court: (i) Whether sun baked/dried bricks are not covered by Haryana Government Notification No. S.O. 98/H.A/20/S.18/73, dated May 5, 1973 on which tax at the first stage of sale is leviable? (ii) Whether the interest levied and charged under section 25(5) of .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 1973, issued by the Haryana Government. Accordingly the Assessing Authority created additional demand against the applicant and levied tax besides interest and penalty imposed under section 25(5) and section 47 of the Act. The assessee filed an application under section 42 of the Act wherein it was averred that no interest is payable on the additional demand created by the Department. The assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ly, question No. 1 is answered against the assessee and in favour of the Revenue. As far as question No. 2 is concerned, the same is decided in favour of the assessee being covered by the judgments passed in J.K. Synthetics Ltd. v. Commercial Taxes Officer reported as [1994] 94 STC 422 (SC); [1994] 4 SCC 276 (SC) and Frick India Limited v. State of Haryana reported as [1994] 95 STC 188 (SC). .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X