https://www.taxtmi.com/caselaws?id=161256 The court held that the respondent was liable to pay interest at the rate of eighteen per cent per annum to the petitioner for delayed refund payments under Section 29(2) of the U.P. Trade Tax Act, 1948. The petitioner was entitled to interest from three months after the Tribunal's order until the valid voucher delivery. The court rejected the argument that interest liability arises only after a refund claim is made, emphasizing that liability arises upon the final order. The writ petition was allowed, directing the respondent to pay interest to the petitioner within one month of receiving a certified copy of the order. en-us Fri, 08 Aug 1997 00:00:00 +0530 Fri, 10 Jan 2014 18:11:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161256 The court held that the respondent was liable to pay interest at the rate of eighteen per cent per annum to the petitioner for delayed refund payments under Section 29(2) of the U.P. Trade Tax Act, 1948. The petitioner was entitled to interest from three months after the Tribunal's order until the valid voucher delivery. The court rejected the argument that interest liability arises only after a refund claim is made, emphasizing that liability arises upon the final order. The writ petition was allowed, directing the respondent to pay interest to the petitioner within one month of receiving a certified copy of the order. Case-Laws VAT and Sales Tax Fri, 08 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161256