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2020 (2) TMI 365 - HC - VAT and Sales TaxInterest on delayed refunds - Section 54 of the Gujarat Sales Tax Act, 1969 - HELD THAT:- Without entering into any controversy with regard to payment of interest and without going into the issue whether Section 54 is applicable or not, the respondent No.2 are directed to pay interest on the amount of ₹ 2,98,800/- from the date of the decision of this Court in the Tax Appeal No.275 of 2009, i.e., 16th November, 2016. Interest shall be calculated at the rate of 9% per annum from 16th November, 2016 till the date of actual payment. Application disposed off.
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