https://www.taxtmi.com/caselaws?id=338141 A statutory predeposit made at the appellate stage under the Gujarat Sales Tax Act retained its character as an amount refundable when the appeal succeeded and the tax demand was reduced or set aside. On a combined reading of Sections 54 and 65, the refund attracted interest under Section 54(1)(aa) because the deposit was part of the statutory appellate scheme and did not lose that status merely because it was made as a condition for appeal. The ninety-day period for interest was to run from receipt of the appellate order by the Sales Tax Officer, after which interest at 9% per annum became payable. en-us Thu, 19 Jan 2017 00:00:00 +0530 Fri, 27 Jan 2017 08:57:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338141 A statutory predeposit made at the appellate stage under the Gujarat Sales Tax Act retained its character as an amount refundable when the appeal succeeded and the tax demand was reduced or set aside. On a combined reading of Sections 54 and 65, the refund attracted interest under Section 54(1)(aa) because the deposit was part of the statutory appellate scheme and did not lose that status merely because it was made as a condition for appeal. The ninety-day period for interest was to run from receipt of the appellate order by the Sales Tax Officer, after which interest at 9% per annum became payable. Case-Laws VAT and Sales Tax Thu, 19 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338141