2010 (8) TMI 834

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..... he State that subject-matter of both the references is the same. The Haryana Tax Tribunal has referred under section 42(2) of the Haryana General Sales Tax Act, 1973 ( the 1973 Act ) following questions of law for opinion of this court arising out of its order dated December 27, 2005 in S.T.M. Nos. 13 and 14 of 2005-06: (i) Whether, in the facts and circumstances of the case, the amended pro .....

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..... ision by the revisional authority? After assessment in the case of the respondent-dealer was finalized, the revisional authority in exercise of suo motu powers passed order dated March 26, 2001 imposing interest for late payment of tax for the assessment years 1996-97 and 1997-98 under section 25(5) read with section 9(2B) of the Central Sales Tax Act, 1956 (the Central Act). The demand of inte .....

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