2006 (7) TMI 599

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....for short, "the Act") seeking a direction to the Sales Tax Tribunal, Punjab for referring the following questions of law to this court for opinion for the assessment year 1981-82: (i) Whether, in the facts and circumstances of the case, the provisions of section 4B can be attracted and the additional demand created by AETC and affirmed by the Tribunal is sustainable in law? (ii) Whether the ....

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....but used in construction of building could be treated as machinery. Though at the time of assessment, the claim was allowed by the assessing authority, however, later the case was taken up by the revisional authority for suo motu action under section 21(1) of the Punjab General Sales Tax Act, 1948 (for short, "the Act"). The revisional authority while assessing the tax also levied interest on t....

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....5 STC 188 and Maruti Wire Industries Pvt. Ltd. v. Sales Tax Officer [2001] 122 STC 410 and a Full Bench of this court in United Riceland Limited v. State of Haryana [1997] 104 STC 362. In United Riceland Limited case [1997] 104 STC 362 (P&H)[FB], it was held as under: "As noted in the earlier part of the judgment, the liability of the petitioners to pay the purchase tax was apparently in disput....

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....er determining the liability of the petitioners to pay the tax. . . . Keeping in view the legal position and the admitted facts of the case, it cannot be said that the petitioner-assessee had mala fidely or intentionally evaded to pay the tax thus incurring the liability to pay the interest within the meaning of sub-section (5) of section 25 of the Act. The demand regarding payment of interest ....