https://www.taxtmi.com/caselaws?id=156062 Limitation for refund of a dealer's security deposit was computed from the date of knowledge where the cancellation order had not been communicated and the dealer's lack of knowledge was neither disproved nor controverted. Section 9(6)(a) of the Orissa Sales Tax Act, 1947 and Rule 42-B contemplated refund of security on a timely application, but the absence of communication or Gazette publication constituted sufficient cause in the circumstances. The delay was minimal, the refund conditions were otherwise satisfied, and the security's purpose had not been defeated. The refusal to refund the pledged National Savings Certificates was therefore unsustainable, with interest payable at 6% per annum from maturity until refund. en-us Wed, 26 Jul 1989 00:00:00 +0530 Thu, 12 Sep 2013 17:40:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156062 Limitation for refund of a dealer's security deposit was computed from the date of knowledge where the cancellation order had not been communicated and the dealer's lack of knowledge was neither disproved nor controverted. Section 9(6)(a) of the Orissa Sales Tax Act, 1947 and Rule 42-B contemplated refund of security on a timely application, but the absence of communication or Gazette publication constituted sufficient cause in the circumstances. The delay was minimal, the refund conditions were otherwise satisfied, and the security's purpose had not been defeated. The refusal to refund the pledged National Savings Certificates was therefore unsustainable, with interest payable at 6% per annum from maturity until refund. Case-Laws VAT and Sales Tax Wed, 26 Jul 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156062