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