Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations. https://www.taxtmi.com/highlights?id=16458 Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC en-us Fri, 20 Dec 2013 05:54:03 +0530 Fri, 20 Dec 2013 05:54:03 +0530 TaxTMI RSS Generator Gujarat High Court rules Section 38(2) VAT Act includes provisional assessment in refunds, impacting interest calculations. https://www.taxtmi.com/highlights?id=16458 Interest on refund u/s 38(2) of the Gujarat Value Added Tax Act, 2003 – on plain reading of subsection (2) of Section 38 “order” includes provisional assessment order/ provisional refund order - HC Highlights VAT and Sales Tax Fri, 20 Dec 2013 05:54:03 +0530 https://www.taxtmi.com/highlights?id=16458