FRICK INDIA LTD. vs STATE OF HARYANA

The Supreme Court held that the provisions of the Haryana General Sales Tax Act are analogous to those of the Rajasthan Sales Tax Act as established in J.K. Synthetics Ltd. v. CTO. Consequently, the Court allowed the petition, directing the refund of interest levied and collected under both the Haryana General Sales Tax Act and the Central Sales Tax Act, along with interest at 12% per annum from the date of recovery until refund. The Court made no order as to costs.