Food Corporation Of India vs State Of Haryana & Anr

The Supreme Court addressed the validity of sales-tax levied by the State of Haryana on levy transactions, affirming the earlier judgment which held that such transactions constitute a sale/purchase under Entry 54 List II of the Seventh Schedule of the Constitution. The Court dismissed the appellant's appeal and upheld the State's authority to impose sales-tax, restoring the legality of the demand notices issued. The Court also considered the challenge to the interest levied under Section 59 of the Haryana General Sales Tax Act, 1973, which was rejected by the Punjab and Haryana High Court.