2006 (7) TMI 599

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..... ;) seeking a direction to the Sales Tax Tribunal, Punjab for referring the following questions of law to this court for opinion for the assessment year 1981-82: (i) Whether, in the facts and circumstances of the case, the provisions of section 4B can be attracted and the additional demand created by AETC and affirmed by the Tribunal is sustainable in law? (ii) Whether the ratio of law in Indian .....

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..... of building could be treated as machinery. Though at the time of assessment, the claim was allowed by the assessing authority, however, later the case was taken up by the revisional authority for suo motu action under section 21(1) of the Punjab General Sales Tax Act, 1948 (for short, "the Act"). The revisional authority while assessing the tax also levied interest on the assessee. The .....

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..... e Industries Pvt. Ltd. v. Sales Tax Officer [2001] 122 STC 410 and a Full Bench of this court in United Riceland Limited v. State of Haryana [1997] 104 STC 362. In United Riceland Limited case [1997] 104 STC 362 (P&H)[FB], it was held as under: "As noted in the earlier part of the judgment, the liability of the petitioners to pay the purchase tax was apparently in dispute and not clear even .....

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..... ility of the petitioners to pay the tax. . . . Keeping in view the legal position and the admitted facts of the case, it cannot be said that the petitioner-assessee had mala fidely or intentionally evaded to pay the tax thus incurring the liability to pay the interest within the meaning of sub-section (5) of section 25 of the Act. The demand regarding payment of interest is also vague, ambiguous .....

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..... ed on May 29, 2006 (1). 1. Reported at [2007] 8 VST 10. Accordingly, following the judgment in Chaudhary Tractor's case, S.T.C. No. 19 of 1992 decided on May 29, 2006 we deem it appropriate to answer the question straightway by converting the case into a reference. In view of the above discussions, it is held that the assessee shall not be liable to pay interest for the period before the dem .....

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