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    <title>2015 (3) TMI 1251 - GUJARAT HIGH COURT</title>
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    <description>The High Court ruled in favor of the dealer, holding that they were entitled to interest under section 54(1)(aa) of the Gujarat Sales Tax Act. The Court overturned the Tribunal&#039;s decision, citing conflicting precedents and determining that the earlier decision denying interest to the dealer was no longer valid law. The Court relied on a Division Bench decision and confirmed that the dealer should receive the interest, aligning with the decision in a similar case.</description>
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    <pubDate>Thu, 26 Mar 2015 00:00:00 +0530</pubDate>
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      <link>https://www.taxtmi.com/caselaws?id=189984</link>
      <description>The High Court ruled in favor of the dealer, holding that they were entitled to interest under section 54(1)(aa) of the Gujarat Sales Tax Act. The Court overturned the Tribunal&#039;s decision, citing conflicting precedents and determining that the earlier decision denying interest to the dealer was no longer valid law. The Court relied on a Division Bench decision and confirmed that the dealer should receive the interest, aligning with the decision in a similar case.</description>
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      <pubDate>Thu, 26 Mar 2015 00:00:00 +0530</pubDate>
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