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PETITIONER: FRICK INDIA LTD.

       Vs.

RESPONDENT: STATE OF HARYANA

DATE OF JUDGMENT13/05/1994

BENCH: AHMADI, A.M. (J) BENCH: AHMADI, A.M. (J) VENKATACHALLIAH, M.N.(CJ) VERMA, JAGDISH SARAN (J) RAY, G.N. (J) BHARUCHA S.P. (J)

CITATION:  1994 AIR 2410            1994 SCC  (5) 559  JT 1994 (7)    20        1994 SCALE  (2)1043

ACT:

HEADNOTE:

JUDGMENT: The Judgment of the Court was delivered by AHMADI,  J.-  In  view  of  the  decision  rendered  by  the Constitution  Bench in J.K. Synthetics Ltd. v. CTO1 ,  since the relevant provisions of the Haryana General Sales Tax Act are analogous to those of the Rajasthan Sales Tax Act,  this petition  must  also  succeed.  We,  therefore,  allow  this petition  and direct that the amount of interest levied  and collected  from  the petitioners under the  Haryana  General Sales Tax Act as well as the Central Sales Tax Act shall  be refunded  to the petitioners within three months from  today with  interest  at  12% per annum from the  date  of  actual recovery  till refund.  There will, however, be no order  as to  costs in the facts and circumstances of the  case.   CMP will also stand disposed of. + Under Article 32 of the Constitution of India 1 (1994) 4 SCC 276 560