https://www.taxtmi.com/caselaws?id=167730 The validity of the amendment levying purchase tax under Haryana Act No. 4 of 1991 was upheld, as that levy had already been sustained by a Full Bench with Supreme Court approval. The challenge to the amendment therefore failed on merits. On interest, where the assessee had filed returns in time and the purchase tax liability itself remained seriously disputed until a revisional order finally determined it, interest could not run from the original return date. Interest was held payable only from the date liability was finally fastened, and the levy from the return date was quashed. en-us Mon, 08 Apr 2013 00:00:00 +0530 Thu, 01 Jan 2015 22:09:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167730 The validity of the amendment levying purchase tax under Haryana Act No. 4 of 1991 was upheld, as that levy had already been sustained by a Full Bench with Supreme Court approval. The challenge to the amendment therefore failed on merits. On interest, where the assessee had filed returns in time and the purchase tax liability itself remained seriously disputed until a revisional order finally determined it, interest could not run from the original return date. Interest was held payable only from the date liability was finally fastened, and the levy from the return date was quashed. Case-Laws VAT and Sales Tax Mon, 08 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167730