2013 (4) TMI 690

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nts : Saurav Mohunta, Deputy Advocate-General, Haryana, The judgment of the court was delivered by HEMANT GUPTA J.-Challenge in the present writ petition is to the provisions of Haryana Act No. 4 of 1991 levying purchase tax on the goods, which also are amenable to sales tax by amending the Haryana General Sales Tax Act, 1973 (for short, "the Act"). Challenge is also to the levy of interest ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... judgment of this court in United Riceland Limited v. State of Haryana [1997] 104 STC 362 (P&H) [FB]; [1996] 1 ILR 398 to contend that to determine the liability to pay the interest or penalty, the conduct of the assessee for the entire period beginning from the date of return of turnover till final payment of the tax assessed is made is to be considered. Keeping in view the conduct of the assesse....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... authority found that the petitioner had paid the hire charges for the poultry equipment and incubator (hatcheries), etc., which is liable to purchase tax under section 2(j)(iv) of the Act as the hiring charges come within the definition of "purchases". Consequently, the interest under section 25(5) of the said Act was imposed upon the petitioner. There was serious dispute regarding levy of pur....