FRICK INDIA LIMITED Vs. STATE OF HARYANA
LAWS(SC)-1994-5-76
SUPREME COURT OF INDIA
Decided on May 13,1994

FRICK INDIA LIMITED Appellant
VERSUS
STATE OF HARYANA Respondents





Cited Judgements :-

SATYA PAL SINGHS VS. STATE OF UTTAR PRADESH [LAWS(ALL)-1999-9-20] [REFERRED TO]
SYYED MUTTAQUI RAZA VS. DISTRICT JUDGE BANDA [LAWS(ALL)-1999-10-114] [REFERRED TO]
SHREE FATS AND PROTEINS LTD VS. UNION OF INDIA [LAWS(RAJ)-2001-12-15] [REFERRED TO]
COMMERCIAL TAXES OFFICER VS. RASTOGI STEEL FURNITURE [LAWS(RAJ)-2002-4-1] [REFERRED TO]
LAKHI RAM DIWAN SINGH VS. STATE OF HARYANA [LAWS(P&H)-2010-3-206] [REFERRED TO]
KHAITAN ELECTRICALS LTD. VS. STATE OF HARYANA [LAWS(P&H)-2009-2-144] [REFERRED TO]
E I D PARRY INDIA LTD VS. ASST COMMISSIONER OF COMMERCIAL TAXES [LAWS(SC)-2005-5-8] [REFERRED TO]
MOHAN HOTEL P LTD VS. COMMISSIONER OF SALES TAX [LAWS(DLH)-2011-6-44] [REFERRED TO]
RAJ SOLVEX LIMITED VS. ADDITIONAL COMMISSIONER COMMERCIAL TAXES ANTI EVASION [LAWS(ST)-1997-11-4] [REFERRED TO]
M/S. KOHINOOR JEWELLERS VS. STATE OF U.P. [LAWS(ALL)-2013-4-100] [REFERRED TO]
AVNEET DISTILLERS (P) LTD. VS. STATE OF PUNJAB AND ANOTHER [LAWS(P&H)-2010-5-290] [REFERRED TO]
DESH VIJAY HOSIERY FACTORY VS. STATE OF PUNJAB [LAWS(P&H)-2009-1-222] [REFERRED TO]
THE COMMISSIONER TRADE TAX VS. S/S CONTROL SWITCH GEARS COMPANY LTD [LAWS(ALL)-2010-7-565] [REFERRED]
SETIA PAPER MILLS LIMITED VS. STATE OF PUNJAB [LAWS(P&H)-2006-7-707] [REFERRED]
CHAUDHARY TRACTOR COMPANY VS. STATE OF HARYANA [LAWS(P&H)-2006-5-566] [REFERRED]
PAUL MOTOR STORE VS. STATE OF PUNJAB [LAWS(P&H)-2006-7-685] [REFERRED]


JUDGEMENT

- (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.
Order accordingly.

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