1988 (7) TMI 402

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....asthan Sales Tax Act, 1954 (hereinafter referred to as "the Act") against the order of the Rajasthan Sales Tax Tribunal, Ajmer, dated 13th August, 1985, by which it directed for the refund of the amount, if deposited. The facts of the case giving rise to this revision may be summarised thus: 2.. The assessee-non-petitioner effected sales during the course of inter-State trade and commerce durin....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... parties, the Tribunal held that interest under section 11-B was rightly imposed by the assessing authority and accordingly allowed the appeal of the department. While accepting the appeal, it was also ordered that the amount, if deposited, would be refunded. This part of the order has been challenged in this revision. 3.. The learned counsel for the petitioner has urged that when the appeal wa....