https://www.taxtmi.com/caselaws?id=158972 After the appellate orders set aside the original sales tax demand, the respondents had no basis to retain the assessee's deposited amount. The court held that wrongful withholding of the sum attracted statutory interest for the period from the date the appeals were allowed until payment, in accordance with the applicable rules. As the principal amount had already been refunded before the writ petition was decided, no further refund direction was necessary. en-us Wed, 23 Aug 1995 00:00:00 +0530 Mon, 11 Nov 2013 18:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158972 After the appellate orders set aside the original sales tax demand, the respondents had no basis to retain the assessee's deposited amount. The court held that wrongful withholding of the sum attracted statutory interest for the period from the date the appeals were allowed until payment, in accordance with the applicable rules. As the principal amount had already been refunded before the writ petition was decided, no further refund direction was necessary. Case-Laws VAT and Sales Tax Wed, 23 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158972