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2015 (6) TMI 228 - HC - VAT and Sales TaxInterest on refund claim - Whether the learned Tribunal has erred in holding that the dealer is entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from the appellate order - held that:- Dealer is entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act on refund arising from the appellate order - Decision in the case of State of Gujarat Vs. Doshi Printing Press [2015 (3) TMI 211 - GUJARAT HIGH COURT] followed - Decided against Revenue. Whether the learned Tribunal has erred in deleting levy of penalty under Section 45(2)(c) - Held that:- Following decision of Banu Hasim Vs. State of Gujarat reported in [2012 (7) TMI 873 - GUJARAT HIGH COURT] case decided against Revenue.
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