https://www.taxtmi.com/caselaws?id=260303 Interest on refund arising from an appellate order under Section 54(1)(aa) of the Gujarat Sales Tax Act was treated as governed by an earlier binding Division Bench decision, so the Court followed that precedent and rejected the Revenue's contrary contention. Deletion of penalty under Section 45(2)(c) was likewise upheld on the strength of the same binding precedent. As both issues were covered by existing authority and no contrary legal basis was shown, the tax appeal failed in entirety and no substantial question of law was found to arise. en-us Tue, 07 Apr 2015 00:00:00 +0530 Sat, 30 May 2015 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260303 Interest on refund arising from an appellate order under Section 54(1)(aa) of the Gujarat Sales Tax Act was treated as governed by an earlier binding Division Bench decision, so the Court followed that precedent and rejected the Revenue's contrary contention. Deletion of penalty under Section 45(2)(c) was likewise upheld on the strength of the same binding precedent. As both issues were covered by existing authority and no contrary legal basis was shown, the tax appeal failed in entirety and no substantial question of law was found to arise. Case-Laws VAT and Sales Tax Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260303