2013 (4) TMI 688

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....or Advocate, with V.S. Rana For the Respondents : Mrs. Mamta Singhal Talwar, Additional Advocate-General, Haryana, The judgment of the court was delivered by HEMANT GUPTA J.-The writ petition seeks quashing of assessment order and the subsequent proceedings creating liability against the petitioners under the provisions of the Haryana General Sales Tax Act, 1973 (hereinafter referred to a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... of transaction of purchase and sale or filing of return. The tax paid as per return does not carry any liability to pay interest till assessment is made. Reliance has been placed on the judgment of honourable Supreme Court in J.K. Synthetics Ltd. v. Commercial Taxes Officer [1994] 94 STC 422 (SC); AIR 1994 SC 2393. As regards challenge to the tax liability under section 9 of the Act is concern....