https://www.taxtmi.com/caselaws?id=40346 Money deposited pursuant to a writ court direction that expressly conditioned refund on payment of interest at 18% per annum had to be refunded on that basis, because the obligation arose from the judicial order and not merely from the sales tax statute. The State, having taken the benefit of the deposit and retained the amount, could not restrict the refund to the lower statutory interest rate under section 14 of the Orissa Sales Tax Act, 1947. The specified interest in the writ order governed the refund from the date of deposit. en-us Wed, 27 Nov 2002 00:00:00 +0530 Tue, 08 Jul 2014 16:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=40346 Money deposited pursuant to a writ court direction that expressly conditioned refund on payment of interest at 18% per annum had to be refunded on that basis, because the obligation arose from the judicial order and not merely from the sales tax statute. The State, having taken the benefit of the deposit and retained the amount, could not restrict the refund to the lower statutory interest rate under section 14 of the Orissa Sales Tax Act, 1947. The specified interest in the writ order governed the refund from the date of deposit. Case-Laws Income Tax Wed, 27 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=40346