https://www.taxtmi.com/caselaws?id=163663 Interest on a sales tax refund withheld during further proceedings was held payable under the refund provisions of the Andhra Pradesh General Sales Tax Act, 1957. The refund became due after the appellate order, but the revenue could validly withhold payment under the statutory withholding power while proceedings continued. Reading the refund and interest provisions together, the court treated the withholding order as the operative reference point and held that interest runs on the amount ultimately found refundable from the day after expiry of six months from that order until actual payment. The assessee was therefore entitled to interest at 12% per annum for that period. en-us Fri, 23 Nov 2007 00:00:00 +0530 Fri, 19 Dec 2014 12:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=163663 Interest on a sales tax refund withheld during further proceedings was held payable under the refund provisions of the Andhra Pradesh General Sales Tax Act, 1957. The refund became due after the appellate order, but the revenue could validly withhold payment under the statutory withholding power while proceedings continued. Reading the refund and interest provisions together, the court treated the withholding order as the operative reference point and held that interest runs on the amount ultimately found refundable from the day after expiry of six months from that order until actual payment. The assessee was therefore entitled to interest at 12% per annum for that period. Case-Laws VAT and Sales Tax Fri, 23 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=163663