2005 (12) TMI 530

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....48 (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, when tax has been paid in full acc....

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....y 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 effect from April 7, 1979, could be levi....