https://www.taxtmi.com/caselaws?id=165418 Under the Haryana General Sales Tax Act, the period during which a refund is withheld can be excluded from interest computation only if the withholding is lawful under the refund-withholding provision. If the withholding is not shown to be valid and is treated as illegal, the exclusion under the corresponding provision does not apply. The refund period therefore remains part of the interest calculation, and interest is payable on the refund amount for the entire period of wrongful withholding. en-us Mon, 28 Jun 2010 00:00:00 +0530 Fri, 04 Jul 2014 14:32:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=165418 Under the Haryana General Sales Tax Act, the period during which a refund is withheld can be excluded from interest computation only if the withholding is lawful under the refund-withholding provision. If the withholding is not shown to be valid and is treated as illegal, the exclusion under the corresponding provision does not apply. The refund period therefore remains part of the interest calculation, and interest is payable on the refund amount for the entire period of wrongful withholding. Case-Laws VAT and Sales Tax Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=165418