2015 (5) TMI 169

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.... the Respondent : Sri H.Venkatesh Dedderi, AGA JUDGEMENT Per: Huluvadi G Ramesh: Petitioner has sought for writ of mandamus to direct the 3rd respondent to refund the amount paid as excess tax along with interest from the date of receipt of order dated 9.6.2014 passed by this Court vide Annexure-B and for such other orders. 2. According to the petitioner, it is a dealer registered unde....

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....evy of tax imposed by the respondent on parts and accessories of hearing aids and accessories effected under both KVAT Act and CST Act as well as deleting the tax levied on the admitted interstate sales of hearing equipments under the CST Act. Aggrieved by the order of Tribunal, the 1st respondent-State preferred Sales Tax Revision Petition Nos.138 & 341 to 411/2013. This Court by order dated 9th ....

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....e refunded, interest over that amount has to be paid. 4. It appears, till the re-assessment order reached finality, the amount is said to be in the custody of the State/respondent. Be that as it may, it is not that the amount is withheld deliberately for some other reason. The Karnataka Appellate Tribunal ultimately determined the amount holding that the tax levied on the admitted interstate sa....