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Issues: (i) Whether the dealer was entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from an appellate order. (ii) Whether deletion of penalty under Section 45(2)(c) of the Gujarat Sales Tax Act was justified.
Issue (i): Whether the dealer was entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from an appellate order.
Analysis: The issue was treated as concluded by an earlier Division Bench decision which had held that interest is payable on refund arising from an appellate order under Section 54(1)(aa). The binding nature of that decision was followed, leaving no scope to take a different view in the present appeal.
Conclusion: The issue was decided against the Revenue and in favour of the assessee.
Issue (ii): Whether deletion of penalty under Section 45(2)(c) of the Gujarat Sales Tax Act was justified.
Analysis: The penalty issue was also governed by an earlier binding Division Bench decision. Following that precedent, the deletion of penalty was upheld and the Revenue's challenge was rejected.
Conclusion: The issue was decided against the Revenue and in favour of the assessee.
Final Conclusion: The tax appeal failed in entirety, as both questions were answered against the Revenue and no substantial question of law was found to arise.
Ratio Decidendi: Where an issue is covered by a binding precedent of the same Court, the subsequent appeal must follow that precedent and the challenge fails when no contrary legal basis is shown.
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