- (1.) This petition has been filed against denial of refund under the provisions of the Haryana General Sales Tax Act, 1973 (hereinafter referred to as 'the State Act') and Central Sales Tax Act, 1956 (hereinafter referred to as 'the Central Act' ).
(2.) Case of the petitioner is that assessment in respect of his turnover was made by the assessing authority on 6.1.2004 under the State act as well as the Central Act and additional demand was created. Subsequently, the said order was rectified by the assessing authority on 19.2.2004 and the demand was reduced. On appeal, demand of interest and penalty was set aside. The assessee, accordingly, applied for refund on 13.1.2005. Review application filed by the assessing authority was dismissed on 27.10.2005. The assessee filed a writ petition in this court on 17.8.2006 seeking direction for refund of Rs.1,74,955/-.
(3.) Notice of motion was issued and the reply has been filed. Stand taken on behalf of the State is that since interest and penalty under the State act only was set aside, the refund in respect of the State Act had been allowed on 20.3.2006, while refund in respect of interest and penalty under the Central Act proceedings was not admissible.;