https://www.taxtmi.com/caselaws?id=159749 Interest on refund of sales tax was not payable where the fiscal statute confined interest liability to the specific situations covered by sections 33-E and 33-F of the Andhra Pradesh General Sales Tax Act. The assessee's claim, arising from tax collected on the mistaken higher classification of agarbathies, fell outside those provisions, and the Court held that rights and liabilities in a taxing statute must be found within the statute itself. An equitable claim under Article 226, or reliance on the Interest Act, 1978, could not create an independent entitlement to interest. The refund claim for interest therefore failed. en-us Mon, 15 Mar 1999 00:00:00 +0530 Sat, 30 Nov 2013 16:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159749 Interest on refund of sales tax was not payable where the fiscal statute confined interest liability to the specific situations covered by sections 33-E and 33-F of the Andhra Pradesh General Sales Tax Act. The assessee's claim, arising from tax collected on the mistaken higher classification of agarbathies, fell outside those provisions, and the Court held that rights and liabilities in a taxing statute must be found within the statute itself. An equitable claim under Article 226, or reliance on the Interest Act, 1978, could not create an independent entitlement to interest. The refund claim for interest therefore failed. Case-Laws VAT and Sales Tax Mon, 15 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159749