2006 (4) TMI 533

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....ERNMENT PLEADER FOR THE RESPONDENT ORAL JUDGMENT   (Per : HONOURABLE MR.JUSTICE ANIL R. DAVE) The petitioner-firm is in business of crushing stones. The petitioner had paid sales tax under protest because the revenue authorities believed that crushing of stones is a manufacturing activity in view of law laid down by this court in the case of State of Gujarat v. Lina Traders, (1991) 8....

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....paid under protest with interest thereon with effect from the Assessment Year 1993-94 because, according to the respondent authorities, the provision with regard to payment of interest on the refund had been enacted under sec. 54(1)(aa) of the Gujarat Sales Tax, 1969 (hereinafter referred to as 'the Act'), which came into force with effect from 1.4.1993 and, therefore, it would be applicab....

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....d to amount of interest for the period prior to Assessment Year 1993-94 as, according to the learned AGP, sec. 54(1)(aa) of the Act makes it obligatory on the part of the government to pay interest on the amount of refund only from the Assessment Year 1993-94. 7. Looking to the law laid down by the Hon'ble Supreme Court in the case of Sandvik Asia Ltd. v. Commissioner of Income-tax-I, Pune ....