https://www.taxtmi.com/caselaws?id=158827 Section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 permits the assessing authority, with prior approval of the Deputy Commissioner, to withhold a refund when the refund order is under appeal or other pending proceedings and release may prejudice revenue. Where such approval and withholding order exist, refusal to refund is not illegal or arbitrary. Rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 is only recommendatory and does not override a valid withholding order under section 33-C. The Court therefore held that refund could not be directed in implementation of the appellate authority's order once a valid withholding order was in force. en-us Thu, 12 Dec 1996 00:00:00 +0530 Thu, 07 Nov 2013 17:57:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158827 Section 33-C of the Andhra Pradesh General Sales Tax Act, 1957 permits the assessing authority, with prior approval of the Deputy Commissioner, to withhold a refund when the refund order is under appeal or other pending proceedings and release may prejudice revenue. Where such approval and withholding order exist, refusal to refund is not illegal or arbitrary. Rule 35 of the Andhra Pradesh General Sales Tax Rules, 1957 is only recommendatory and does not override a valid withholding order under section 33-C. The Court therefore held that refund could not be directed in implementation of the appellate authority's order once a valid withholding order was in force. Case-Laws VAT and Sales Tax Thu, 12 Dec 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158827