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of <h1>Supreme Court overturns High Court decision on sales tax interest, ruling in favor of assessee.</h1> <h3>Lachmandas Mathuradas Versus Commissioner of Income Tax</h3> Lachmandas Mathuradas Versus Commissioner of Income Tax - [2002] 254 ITR 799 (SC) The Supreme Court allowed the appeal regarding interest on arrears of sales tax, ruling in favor of the assessee based on the compensatory nature of the interest. The High Court's decision was overturned. (Case Citation: 1997 (12) TMI 16 - Supreme Court)
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