2013 (4) TMI 686

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..... the Respondents : Mrs. Mamta Singhal Talwar, Additional Advocate-General, Haryana, The judgment of the court was delivered by HEMANT GUPTA J.-The writ petition seeks quashing of order dated March 27, 1992 passed by the Assessing Authority, Faridabad, creating liability against the petitioners under the provisions of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as "the A .....

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..... ent order and not on the date of transaction of purchase and sale or filing of return. The tax paid as per return does not carry any liability to pay interest till assessment is made. Reliance has been placed on the judgment of honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 (SC); AIR 1994 SC 2393. As regards challenge to the tax liability under sect .....

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