https://www.taxtmi.com/caselaws?id=376947 Interest on a sales tax refund was payable by reference to the statutory regime in force when the interest liability arose, not the repealed sales tax law under which the original assessment had been made. Applying the doctrine of merger and the effect of the appellate revision, the court treated the corrected assessment as giving legal shape to the refund claim. Because the Gujarat Value Added Tax Act, 2003 had already come into force and the claim to interest arose from August 2006, the higher rate under the Gujarat Sales Tax Act, 1969 did not apply. Interest was therefore payable at 6% per annum under section 38 of the Gujarat Value Added Tax Act, 2003. en-us Thu, 07 Feb 2019 00:00:00 +0530 Mon, 18 Mar 2019 11:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=376947 Interest on a sales tax refund was payable by reference to the statutory regime in force when the interest liability arose, not the repealed sales tax law under which the original assessment had been made. Applying the doctrine of merger and the effect of the appellate revision, the court treated the corrected assessment as giving legal shape to the refund claim. Because the Gujarat Value Added Tax Act, 2003 had already come into force and the claim to interest arose from August 2006, the higher rate under the Gujarat Sales Tax Act, 1969 did not apply. Interest was therefore payable at 6% per annum under section 38 of the Gujarat Value Added Tax Act, 2003. Case-Laws VAT and Sales Tax Thu, 07 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=376947