9911796707
TMI Blog2009 (4) TMI 902X X X X Extracts X X X X X X X X Extracts X X X X ..... (for brevity, the Act ) with a prayer for referring the question of law. The petitioner-dealer had claimed that those questions emerge out of the order of the Tribunal, dated October 28, 1996, passed in Appeal No. 459 of 1995-96 in respect of the assessment year 1982-83. The Tribunal has accepted the prayer and has referred the following questions of law for determination of this court: (i) In t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be noticed. The petitioner-dealer is a cooperative sugar mill under the control and management of the Punjab State Sugarfed. Its unit is registered under the provisions of the Act and the Central Sales Tax Act, 1956. In the financial year 1982-83, the petitioner-dealer filed its quarterly returns in form ST-XIII showing sales turnover and also deposited sales tax for the taxable sales in terms of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as paid. The Assessing Authority further ordered that penal action under sections 10(6) and 11D of the Act would be taken later on separately for non-payment of tax on the sale of molasses and for misuse of registration certificate. After issuing show-cause notice, the Assessing Authority vide order dated September 16, 1988, imposed penalty of ₹ 2,150 under section 10(6) and interest of S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unjab [2010] 28 VST 162; [2009] 33 PHT 443. In that case this court has held that the petitioner-dealer was not liable to pay interest for the period before the demand was raised. We have placed reliance on a judgment of another Division Bench of this court rendered in the case of Chaudhary Tractor Company v. State of Haryana [2007] 8 VST 10 and the judgment of honourable the Supreme Court in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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