1988 (4) TMI 405

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.... call for the records from the file of the respondent relating to the notice of demand in R.C. No. 2998181-B2 dated 21st November, 1983 and quash the same. It is, inter alia, stated in the affidavit accompanying the writ petition sworn to by the manager of the petitioner, National Sugar Industries, that the penalty demand made in the impugned notice relates to the Central Sales Tax Act, 1956, paid....

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....chaser seeks a further credit period of not less than 90 to 120 days for making payments to the petitioner. The bill amount referred to above includes the amount of sales tax leviable in respect of the quantity of supply made under the bill. Consequently, the petitioner does not receive the bill amounts from its customers in time. On several occasions the petitioner is driven to the painful necess....

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....ble and unforeseen circumstances set out above. 2.. The point for consideration is, whether the relief prayed for by the petitioner can be granted or not? 3.. Mr. R. Lokapriya, learned Government Advocate (Taxes) for the respondent, refers to the decision in Khazan Chand v. State of Jammu and Kashmir [1984] 66 STC 214 (SC) for the following proposition that the penalty interest levied under ....