https://www.taxtmi.com/caselaws?id=274771 Once the assessment year was finally assessed, the provisional assessment order lost independent operative significance and merged in the final assessment order, so the revision petition based on that provisional order became infructuous and was disposed of accordingly. Any refundable amount was to be pursued under the statutory refund mechanism by making an application under Section 56 of the Rajasthan Sales Tax Act, which the competent authority must decide in accordance with law within the prescribed time. Any claim to interest was left to the statute and the applicable notification framework, rather than determined in the revision. en-us Wed, 13 Dec 2006 00:00:00 +0530 Sat, 01 Sep 2018 11:22:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274771 Once the assessment year was finally assessed, the provisional assessment order lost independent operative significance and merged in the final assessment order, so the revision petition based on that provisional order became infructuous and was disposed of accordingly. Any refundable amount was to be pursued under the statutory refund mechanism by making an application under Section 56 of the Rajasthan Sales Tax Act, which the competent authority must decide in accordance with law within the prescribed time. Any claim to interest was left to the statute and the applicable notification framework, rather than determined in the revision. Case-Laws VAT and Sales Tax Wed, 13 Dec 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274771