2005 (12) TMI 530

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....Punjab General Sales Tax Act, 1948 (for short, "the Act"), the petitioner seeks a direction to the Sales Tax Tribunal (for short, "the Tribunal") to state the case and refer the following questions of law for the opinion of this court: "1. Whether, on the facts and circumstances of the case, the honourable Tribunal is justified to hold that penalty under section 10(6) is leviable in this case, ....

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....pose of the present petition finally by converting it into a regular sales tax reference. An almost identical issue came up for consideration of the apex court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422. In that case, the question for consideration was whether interest under section 11B of the Rajasthan Sales Tax Act, before its substitution by Act No. 4 of 1979 with ....