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    <description>The Punjab and Haryana HC directed the Tribunal to refer a question on interest chargeability under section 11-D of the Punjab General Sales Tax Act, 1948. The court ruled in favor of the assessee, citing the SC decision in Birla Cement Works v. State of Rajasthan [1994] 94 STC 422.</description>
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      <description>The Punjab and Haryana HC directed the Tribunal to refer a question on interest chargeability under section 11-D of the Punjab General Sales Tax Act, 1948. The court ruled in favor of the assessee, citing the SC decision in Birla Cement Works v. State of Rajasthan [1994] 94 STC 422.</description>
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