2006 (7) TMI 626

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....g questions of law arising out of order of the Tribunal dated August 27, 1992 for the assessment year 1982-83: "(i) Whether, in the facts and circumstances of the case, section 11D read with section 10(4) could be attracted and levy of interest of Rs. 49,341 for the assessment year 1982-83 is sustainable in law? (ii) Whether, in the facts and circumstances of the case, the decision of the Su....

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....dditional demand of tax to the tune of Rs. 62,000 and penalty of Rs. 13,000 was raised, which was paid by the assessee. In addition to this the Revenue also claimed interest under section 11D of the Act on the ground that the tax was held due on the date of filing of the return itself. The demand of interest was upheld by the Tribunal relying on a judgment of the honourable Supreme Court of India ....

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....Wire Industries Pvt. Ltd. v. Sales Tax Officer [2001] 122 STC 410 (SC) and Full Bench of this court in United Riceland Limited v. State of Haryana [1997] 104 STC 362. Since, the facts of the case are not in dispute and the matter is covered by the law laid down by the honourable Supreme Court in J.K. Synthetics Ltd.'s case [1994] 94 STC 422 we treat the question proposed as having been refe....