9911796707
TMI Blog2013 (4) TMI 690X X X X Extracts X X X X X X X X Extracts X X X X ..... HEMANT GUPTA J.- Challenge in the present writ petition is to the provisions of Haryana Act No. 4 of 1991 levying purchase tax on the goods, which also are amenable to sales tax by amending the Haryana General Sales Tax Act, 1973 (for short, the Act ). Challenge is also to the levy of interest by the revisional authority imposed by relying upon the judgment of the Supreme Court in Associated Ceme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 996] 1 ILR 398 to contend that to determine the liability to pay the interest or penalty, the conduct of the assessee for the entire period beginning from the date of return of turnover till final payment of the tax assessed is made is to be considered. Keeping in view the conduct of the assessee, the purchase tax was payable by the petitioner before the filing of its return. Therefore, the petiti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hatcheries), etc., which is liable to purchase tax under section 2(j)(iv) of the Act as the hiring charges come within the definition of purchases . Consequently, the interest under section 25(5) of the said Act was imposed upon the petitioner. There was serious dispute regarding levy of purchase tax, therefore, the conduct of the petitioner was not such which could fall within the scope of th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ment order, but from the date of the such imposition. Consequently, while quashing the levy of interest vide order dated July 7, 1993 imposed as the amount payable at the time of filing of the returns, the present writ petition is disposed of with the observation that the petitioner shall be liable to pay interest on the amount assessed from the date the revisional authority has passed an order ..... X X X X Extracts X X X X X X X X Extracts X X X X
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