Ajay Nath Ray, J. - (1.) In this writ application the writ petitioner claims relief against assessment of and also recovery of interest under the Central Sales Tax Act on sales which are covered by the State sales tax laws.
(2.) In the case of India Carbon Ltd. v. State of Assam reported at [1997] 106 STC 460 the Supreme Court has clearly ruled that the provision of collection of interest being not a procedural provision, it cannot be lifted from the Central sales tax laws into the State laws.
(3.) The writ petitioner relies on this case heavily and submits that amounts illegally collected should be directed to be repaid to the writ petitioner.;