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2019 (9) TMI 172 - HC - VAT and Sales TaxInterest on delayed refund - Section 54(1)(aa) of Gujarat Sales Tax Act, 1969 - relevant time - date of deposit of the tax till the date of the assessment order - excluding the period during which the appeals were pending but the delay was not attributable to dealer - whether the third proviso to Section 54 would be applicable to sub-clause (1)(aa) of Section 54? HELD THAT:- Generally speaking, a proviso is intended to limit the enacted provision so as to except something which would have otherwise been within it or in some measure to modify the enacting clause. Sometimes a proviso may be embedded in the main provision and becomes an integral part of it so as to amount to a substantive provision itself. The third proviso is in context with Section 54(1)(a) and (b). The third proviso will have no application so far as Section 54(1)(aa) is concerned. Explanation – 1 to the third proviso makes the picture further clear. Explanation – 1 clarifies that if the delay in granting the refund within the period specified in clause (a) or (b) is attributable to the dealer, whether wholly or in a part the period of the delay attributable to him shall be excluded from the period for which interest is payable. If the third proviso as invoked by the respondents is not applicable and could not have been invoked, the entire calculation of the amount by wrongly excluding the period would be incorrect. The entire exercise will have to be undertaken afresh keeping in mind what has been observed by this Court in this judgement, more particularly, the fact that the third proviso could not have been invoked as the same is not applicable - In the peculiar facts of the case and also having regard to the fact that this is a long drawn litigation, this time we direct the Commissioner himself to look into the matter afresh - matter on remand.
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