https://www.taxtmi.com/caselaws?id=164439 Refund arising from an appellate order must be made within 90 days under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, and interest follows from the 91st day if payment is delayed. Section 39A, which requires consequential amendment after appellate or revisional orders, contains no express time-limit, but it cannot be read to permit indefinite delay in giving effect to the refund. Read with rule 32(2), the scheme requires the assessing authority to act within the prescribed period. As the refund was not given effect within 90 days, statutory interest at 12 per cent per annum was payable. en-us Thu, 08 Apr 2010 00:00:00 +0530 Sat, 11 Oct 2014 14:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164439 Refund arising from an appellate order must be made within 90 days under section 24(4) of the Tamil Nadu General Sales Tax Act, 1959, and interest follows from the 91st day if payment is delayed. Section 39A, which requires consequential amendment after appellate or revisional orders, contains no express time-limit, but it cannot be read to permit indefinite delay in giving effect to the refund. Read with rule 32(2), the scheme requires the assessing authority to act within the prescribed period. As the refund was not given effect within 90 days, statutory interest at 12 per cent per annum was payable. Case-Laws VAT and Sales Tax Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164439