https://www.taxtmi.com/caselaws?id=432256 The court ruled in favor of the petitioner, determining that they are entitled to interest at a rate of 6% per annum from 13.07.2009 until the actual refund date on the principal amount of Rs. 2,15,80,739. The respondents were ordered to pay this interest within twelve weeks from the judgment date. The decision was based on the doctrine of merger, Section 54 of the Gujarat Sales Tax Act, and relevant case law precedents. The court emphasized the petitioner's entitlement to interest on delayed refunds, following established legal principles and prior court decisions. en-us Fri, 02 Dec 2022 00:00:00 +0530 Mon, 19 Jun 2023 10:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=432256 The court ruled in favor of the petitioner, determining that they are entitled to interest at a rate of 6% per annum from 13.07.2009 until the actual refund date on the principal amount of Rs. 2,15,80,739. The respondents were ordered to pay this interest within twelve weeks from the judgment date. The decision was based on the doctrine of merger, Section 54 of the Gujarat Sales Tax Act, and relevant case law precedents. The court emphasized the petitioner's entitlement to interest on delayed refunds, following established legal principles and prior court decisions. Case-Laws VAT and Sales Tax Fri, 02 Dec 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=432256