2023 (3) TMI 1270

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....PRADESH HIGH COURT - HC<br>Dated:- 23-3-2023<br>Writ Petition No. 5029 of 2022 - -<br>CST, VAT & Sales Tax<br>Hon&#39;ble Shri Justice Sushrut Arvind Dharmadhikari And Hon&#39;ble Shri Justice Prakash Chandra Gupta For the Petitioner : Shri Vashistha Narayan Dubey, Learned Counsel For the Respondents : Shri Umesh Gajankush, Addnl Advocate General With Ms Pranjali Yajurvedi, Panel Lawyer ORDER ....

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....the assessment order issued by the respondents for the assessment year 2012-13 for arbitrarily levy of tax on beer under residual entry under the VAT ACT, 2002(for short VAT ACT hereinafter) at the rate of 13%. The writ petition was decided in favour of the petitioner vide order dated 26.08.2016 and the assessment order was quashed. Thereafter, the respondent/State challenged the order dated 26.08....

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....rned counsel for the respondent/State has not denied the contentions of learned counsel for the petitioner. However, it is submitted that petitioner is not entitled for interest on the amount due as there is no specific provision under the VAT Act for payment of interest on refund. Heard, learned counsel for the parties and perused the record. Admittedly, the assessment order was quashed in W.P.....