Gujarat Sales Tax – Interest admissible on refund arising in appeal proceedings

Apurva N. Mehta, Advocate Gujarat Sales Tax Act, 1969 – Interest admissible even where refund arises in appeal proceedings as appeal is continuation of assessment proceedings only The Gujarat Value Added Tax Tribunal in the case of Jupiter Engineers Vs. The State of Gujarat has, in the context of the Gujarat Sales Tax Act, 1969, held that a dealer is entitled to interest on refund even where such refund arises in appeal proceedings. The contention of the revenue that such interest was admissible only when refund arises in assessment proceedings was turned down by the Tribunal holding ...