Frick India LTD. vs State Of Haryana

Judicial Analysis Court Copy Headnote Facts Arguments Court observation

1994 Supreme(SC) 565

A. M. AHMADI, G. N. RAY, J. S. VERMA, M. N. VENKATACHALIAH, S. P. BHARUCHA
Frick India LTD. – Appellant
Versus
State Of Haryana – Respondent

Advocates:
A.P.Dhamija, ARUN C.MITRA, ARUNESHVAR GUPTA, ASHOKE SENGUPTA, Ayesha Khatri, BHASKAR PRADHAN, D.N.Mishra, HARISH N.SLAVE, Indu Malhotra, KRISHAN KUMAR GOGNA, Kusum Chaudhary, MINAKSHI GROVER, N.D.B.RAJU, NISHA BAGCHI, PUNAM MADAN, Ravindra Narayan, S.Atreya, S.K.JAIN

Judgment

AHMADI, J.:- 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), 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.

For Citation : AIR 1994 SC 2410

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