STATE OF HARYANA Vs. SANDHU OVERSEAS

JUDGEMENT

(1.) Leave granted. By consent, the matter is taken up for final hearing and disposed of by the following order. The issue which arises for determination in these civil appeals is limited to the question regarding interest on refund claimed by the assessee in respect of Assessment Year 1999-2000. By the impugned order, the claim has been allowed, hence, these civil appeals are filed by the Department.

(2.) On going through the impugned order, we find that the High Court has failed to examine the scope of Section 44(2) of the Haryana General Sales Tax Act, 1973 (the 1973 Act), it is well settled that claim of interest should be founded either in the statute or in the agreement between the parties.

(3.) Section 44 reads as under: