9911796707
TMI Blog2017 (3) TMI 1486X X X X Extracts X X X X X X X X Extracts X X X X ..... he petitioner Ms. Sudeepti Sharma, Deputy Advocate General, Punjab, for the respondents JUDGMENT This order will dispose of two CWP Nos. 6416 and 9988 of 2005, as common questions of law and facts are involved therein. However, the facts have been extracted from CWP No. 6416 of 2005. Challenge in the present petition is to the orders dated 30.9.2004 (Annexure P-2) passed by the Assistant Exci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioner nor its counsel and the tax was continued to be charged @ 8% from the buyers and deposited accordingly. The assessment of the petitioner was framed vide order dated 26.8.2003 accepting the rate of tax @ 8%. The revisional proceedings were initiated against the petitioner on audit objection regarding rate of tax. Vide impugned order dated 30.9.2004, the Revisional Authority assessed the d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r order passed by the Sales Tax Tribunal-I, Punjab, in M/s Fazilka Gas Service, Fazilka vs State of Punjab (2004) 24 PHT 265, where demand of interest under similar circumstances was set aside by the Tribunal but the decision was not followed in the case in hand. On the other hand, learned counsel for the State, while not disputing the judgments referred to by counsel for the petitioner, submitte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... deposited @ 8%. The assessing authority also framed assessment on 26.8.2003 accepting the tax @ 8%. The issue was raised by the audit party. Thereafter, the matter was taken up in revision. Demand for difference of tax was raised. In addition, the interest was also levied. The petitioner did not dispute the demand of tax and deposited the same within the time permitted. The issue raised was regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iceland Limited vs State of Haryana (1997) 104 STC 362. It was on the premise that an assessee cannot foresee the additional demand of tax on account of reassessment or in revision and the interest would become payable only from the date, the demand is raised and not from the date of filing of return. For the reasons mentioned above, the writ petitions are allowed. The demand of interest created ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
