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2018 (6) TMI 1633 - HC - VAT and Sales TaxInterest on refund u/s 54(1) (aa) of the Gujarat Sales Tax Act, 1969 - Indivisible Works Contract or not - erection and installation of air-conditioning plants - whether the activity undertaken by it falls under Entry No.5 of the said Notification dated 18.10.1993 issued under Section 55A of the erstwhile Gujarat Sales Tax Act, 1969? - applicable rate of tax - HELD THAT:- In the present case, the proceedings before the Tribunal were against the order passed by the first appellate authority levying/ charging tax at the rate of 15% against the claim of the Dealer at 5%. In the meantime and during the pendency of the proceedings before the Tribunal, in another proceeding, including in the case of the very Dealer, the Hon’ble Supreme Court held that the Dealer shall be entitled to interest under Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969, on refund arising from the appellate order. Consequently, by impugned order, the learned Tribunal has allowed the appeals by holding that the Dealer shall be liable to pay tax at the rate of 5%. Therefore, as such, the impugned orders passed by the learned Tribunal wherein the appeals against the assessment order/ first appellate order are allowed. The Dealer shall be entitled to the refund of differential amount and as the said amount was retained/ recovered by the State, the Dealer shall be entitled to interest on the refund. Appeal dismissed - decided against appellant.
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