https://www.taxtmi.com/caselaws?id=260616 Interest on refund under section 54(1)(aa) of the Gujarat Sales Tax Act extends to refund arising from an appellate modification of assessment. The appellate order was treated as merging with the original assessment, so the assessment stood concluded by the appellate authority. The phrase "order of assessment" was interpreted in a reasonable and beneficial manner, not confined to the original assessment stage. A restrictive reading was rejected because it would treat similarly situated assessees differently despite the same deprivation of money. Interest on delayed refund was therefore recognised as compensatory in appellate refund cases. en-us Tue, 09 Jun 2015 00:00:00 +0530 Wed, 09 Mar 2016 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260616 Interest on refund under section 54(1)(aa) of the Gujarat Sales Tax Act extends to refund arising from an appellate modification of assessment. The appellate order was treated as merging with the original assessment, so the assessment stood concluded by the appellate authority. The phrase "order of assessment" was interpreted in a reasonable and beneficial manner, not confined to the original assessment stage. A restrictive reading was rejected because it would treat similarly situated assessees differently despite the same deprivation of money. Interest on delayed refund was therefore recognised as compensatory in appellate refund cases. Case-Laws VAT and Sales Tax Tue, 09 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260616