https://www.taxtmi.com/caselaws?id=152626 Refund of sales tax under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 cannot be deferred merely because tax revision cases are pending before the High Court. The statutory preconditions must be met: the refund-linked order must be the subject of an appeal or other pending proceeding, the authority must form the view that release of the refund is likely to adversely affect revenue, and prior approval of the Deputy Commissioner is required where mandated. An endorsement postponing refund only on the basis of pending revision proceedings, without satisfaction of these conditions or any stay order, is not sufficient to withhold the refund. en-us Tue, 08 Jul 1980 00:00:00 +0530 Mon, 08 Jul 2013 11:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152626 Refund of sales tax under section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 cannot be deferred merely because tax revision cases are pending before the High Court. The statutory preconditions must be met: the refund-linked order must be the subject of an appeal or other pending proceeding, the authority must form the view that release of the refund is likely to adversely affect revenue, and prior approval of the Deputy Commissioner is required where mandated. An endorsement postponing refund only on the basis of pending revision proceedings, without satisfaction of these conditions or any stay order, is not sufficient to withhold the refund. Case-Laws VAT and Sales Tax Tue, 08 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152626