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    <title>1971 (9) TMI 159 - Supreme Court</title>
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    <description>Interest on money unlawfully collected as sales tax may be awarded from the date of suit where the amount is wrongfully retained after notice demanding repayment. The Court treated the award of post-suit interest as a matter of judicial discretion and upheld it because pre-suit interest had been refused, yet the retention continued despite demand. The principle applied was that wrongful retention after notice can justify interest from the institution of proceedings.</description>
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    <pubDate>Wed, 15 Sep 1971 00:00:00 +0530</pubDate>
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      <title>1971 (9) TMI 159 - Supreme Court</title>
      <link>https://www.taxtmi.com/caselaws?id=100767</link>
      <description>Interest on money unlawfully collected as sales tax may be awarded from the date of suit where the amount is wrongfully retained after notice demanding repayment. The Court treated the award of post-suit interest as a matter of judicial discretion and upheld it because pre-suit interest had been refused, yet the retention continued despite demand. The principle applied was that wrongful retention after notice can justify interest from the institution of proceedings.</description>
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      <pubDate>Wed, 15 Sep 1971 00:00:00 +0530</pubDate>
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