TVL KARTHIK ROLLER FLOOR MILLS Vs. STATE

JUDGEMENT

(1.) Counsel for the petitioner states that the issue involved in this case viz., the legality of the levy of interest on additional tax has already been dealt with by this Court, and this Court has held in W.P.Nos.1972 to 1976 of 1999 decided on 11.10.2001 that such levy of interest on additional tax is not legally tenable.

(2.) We have perused that judgment of the Court. That judgment has examined the relevant provisions of law and has also adverted to the decisions of the Apex Court relevant to the matter under consideration which decisions had been brought to the notice of the Court by one or the other party. One of the decisions referred to in the judgment is the decision of the Constitution Bench of the Supreme Court in the case of J.K. Synthetics Ltd. Vs. Commercial Tax Officer (94 S.T.C.422).

(3.) Counsel for the petitioner also brought to our notice another decision of this Court in W.P.No.11631 of 1999 decided on 14.9.2001, wherein, it was held that the levy of interest on additional tax was untenable in the light of the decision of the Supreme Court in the case of India Carbon Ltd. Vs. State of Assam (106 S.T.C.460). The decision of the Apex Court in that case of India Carbon (106 S.T.C.460) refers the decision of the Constitution Bench in the case of J.K. Synthetics (94 S.T.C.422) (supra).