https://www.taxtmi.com/caselaws?id=257275 Interest under Section 54(1)(aa) of the Gujarat Sales Tax Act is payable on a refund arising from an appellate order because the assessment, once modified in appeal, merges into the appellate order and the final assessment is the one made on appeal. A restrictive reading that limits interest only to refunds arising at the original assessment stage would create unequal treatment between assessees and defeat the compensatory purpose of the provision. The provision must therefore be construed to advance its object and avoid discriminatory or unworkable results, with interest payable on the appellate refund. en-us Mon, 09 Feb 2015 00:00:00 +0530 Fri, 04 Mar 2016 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257275 Interest under Section 54(1)(aa) of the Gujarat Sales Tax Act is payable on a refund arising from an appellate order because the assessment, once modified in appeal, merges into the appellate order and the final assessment is the one made on appeal. A restrictive reading that limits interest only to refunds arising at the original assessment stage would create unequal treatment between assessees and defeat the compensatory purpose of the provision. The provision must therefore be construed to advance its object and avoid discriminatory or unworkable results, with interest payable on the appellate refund. Case-Laws VAT and Sales Tax Mon, 09 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257275