FRICK INDIA LIMITED Vs. STATE OF HARYANA
SUPREME COURT OF INDIA
FRICK INDIA LIMITED
STATE OF HARYANA
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(1.)In view of the decision rendered by the Constitution Bench in J. K. Synthetics Ltd. v. The Commercial Taxes Officer (Civil Appeals Nos. 3414-16/ 82 decided on May 9, 1994) (reported in 1994 AIR SCW 2431), since the relevant provisions of the Haryana. General Sales Tax Act are analogous to those of the Rajasthan Sales Tax Act, this petition must also succeed. We, therefore, allow this petition and direct that the amount of interest levied and collected from the petitioners under the Haryana General Sales Tax Act as well as the Central Sales Tax Act shall be refunded to the petitioners within three months from today with interest at 12% per annum from the date of actual recovery till refund. There will, however, be no order as to costs in the facts and circumstances of the case. CMP will also stand disposed of.
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