https://www.taxtmi.com/caselaws?id=158181 Article 226 relief for compensation, damages or interest on refund was denied because no specific statutory basis existed for interest on interest or damages arising from delay in disposal of the appeal and assessment proceedings. The court noted that, although tax jurisprudence may allow interest where the statute recognises liability to pay interest on excess tax retained, that principle did not apply here. Section 85 of the Gujarat Sales Tax Act, 1969 was treated as protective, and mere delay in deciding an appeal or assessment did not by itself create a right to damages or interest. Any claim based on negligence or wrongful conduct required specific pleading and proof, which was absent. en-us Wed, 12 Oct 1994 00:00:00 +0530 Thu, 17 Oct 2013 18:35:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158181 Article 226 relief for compensation, damages or interest on refund was denied because no specific statutory basis existed for interest on interest or damages arising from delay in disposal of the appeal and assessment proceedings. The court noted that, although tax jurisprudence may allow interest where the statute recognises liability to pay interest on excess tax retained, that principle did not apply here. Section 85 of the Gujarat Sales Tax Act, 1969 was treated as protective, and mere delay in deciding an appeal or assessment did not by itself create a right to damages or interest. Any claim based on negligence or wrongful conduct required specific pleading and proof, which was absent. Case-Laws VAT and Sales Tax Wed, 12 Oct 1994 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158181