https://www.taxtmi.com/caselaws?id=155917 A binding Tribunal order granting relief remained operative, and the assessing authority was bound to give effect to it even though a tax case was pending. A departmental appeal did not suspend the duty to implement the appellate order, and the authority could not insist on security as a condition for refund. Interest on the refund was also payable at the statutory rate under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959. The assessee was therefore entitled to refund and interest, and the writ of mandamus was justified. en-us Mon, 18 Sep 1989 00:00:00 +0530 Tue, 10 Sep 2013 18:13:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155917 A binding Tribunal order granting relief remained operative, and the assessing authority was bound to give effect to it even though a tax case was pending. A departmental appeal did not suspend the duty to implement the appellate order, and the authority could not insist on security as a condition for refund. Interest on the refund was also payable at the statutory rate under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959. The assessee was therefore entitled to refund and interest, and the writ of mandamus was justified. Case-Laws VAT and Sales Tax Mon, 18 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155917