https://www.taxtmi.com/caselaws?id=161036 Refund entitlement under the Andhra Pradesh General Sales Tax Act arose from the appellate orders and Tribunal orders, not from the later consequential order of the assessing authority. Section 33-B governed refunds becoming due from appellate or other proceedings, and section 33-F made the State liable to pay simple interest if the refund was not granted within six months from the date of such order. Section 24-A, which deals with consequential assessments or reassessments, did not postpone the refund or the start of interest. Interest therefore became payable from the day after expiry of six months from the Tribunal's order and the Appellate Deputy Commissioner's orders. en-us Tue, 04 Sep 2001 00:00:00 +0530 Mon, 30 Dec 2013 15:11:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161036 Refund entitlement under the Andhra Pradesh General Sales Tax Act arose from the appellate orders and Tribunal orders, not from the later consequential order of the assessing authority. Section 33-B governed refunds becoming due from appellate or other proceedings, and section 33-F made the State liable to pay simple interest if the refund was not granted within six months from the date of such order. Section 24-A, which deals with consequential assessments or reassessments, did not postpone the refund or the start of interest. Interest therefore became payable from the day after expiry of six months from the Tribunal's order and the Appellate Deputy Commissioner's orders. Case-Laws VAT and Sales Tax Tue, 04 Sep 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161036