https://www.taxtmi.com/caselaws?id=258646 Interest on refund under section 54(1)(aa) of the Gujarat Sales Tax Act was treated as payable even where the refund arose from an appellate modification of the assessment. The analysis applied the doctrine of merger to explain that, once appeal is decided, the appellate order forms part of the assessment process and the expression "order of assessment" is not confined to the original order of the assessing authority. The provision was read as beneficial and compensatory, intended to compensate the assessee for the State's use of its money, and it was rejected as discriminatory to deny interest merely because the refund resulted from appeal or revision. en-us Wed, 25 Feb 2015 00:00:00 +0530 Fri, 11 Mar 2016 10:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258646 Interest on refund under section 54(1)(aa) of the Gujarat Sales Tax Act was treated as payable even where the refund arose from an appellate modification of the assessment. The analysis applied the doctrine of merger to explain that, once appeal is decided, the appellate order forms part of the assessment process and the expression "order of assessment" is not confined to the original order of the assessing authority. The provision was read as beneficial and compensatory, intended to compensate the assessee for the State's use of its money, and it was rejected as discriminatory to deny interest merely because the refund resulted from appeal or revision. Case-Laws VAT and Sales Tax Wed, 25 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258646