https://www.taxtmi.com/caselaws?id=241310 Section 38(2) of the Gujarat VAT Act was construed broadly to cover a provisional refund granted under a provisional assessment order, because the provision applies to refunds payable under orders other than those covered by Section 38(1) or by a court order. On that reading, the dealer was entitled to simple interest at 6% per annum from the relevant date until payment. The Tribunal's interpretation allowing interest on the provisional refund was found correct, and the appeal failed. en-us Thu, 24 Oct 2013 00:00:00 +0530 Wed, 09 Jul 2014 15:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241310 Section 38(2) of the Gujarat VAT Act was construed broadly to cover a provisional refund granted under a provisional assessment order, because the provision applies to refunds payable under orders other than those covered by Section 38(1) or by a court order. On that reading, the dealer was entitled to simple interest at 6% per annum from the relevant date until payment. The Tribunal's interpretation allowing interest on the provisional refund was found correct, and the appeal failed. Case-Laws VAT and Sales Tax Thu, 24 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241310