15367/96, 4196/95, 4707/94, 15513/96, 15514/96, 2905/92, 15584 15591/96, 15583/96, 12638/96, 879/92, 11188/95,1904/90,1905/90, 1906//90, 1907/90,1908/90, 4989/91,15593/96,15594/96,15595/96 J U D G M E N T THOMAS, J The question raised in all these appeals is whether an assessee is liable to pay interest under section 10A of the Bengal finance Sales Tax Act 1941, on the turnover tax for the period during which recovery of the tax amount was stopped by orders of the High Court.
A new provision section 6B was included in the Bengal Finance Sales Tax Act 1941, hereinafter referred to as the Act for short and an identical provision was included in the West Bengal Sales Tax Act 1954 as Section 4AAA.
These appellants were companycerned with section 6B of the Act and hence, they filed writ petitions before the Calcutta High Court challenging the validity of the aforesaid provision.
The provisions came into force on 1.4.1979.
West Bengal Taxation Tribunal answered the said question against the appellants and hence these appeals by special leave.
WITH Civil Appeal Nos.
Fifty lakhs.
For dealing with the aforesaid question, only necessary e facts need be mentioned.
