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2023 (2) TMI 3 - HC - VAT and Sales TaxSeeking grant of refund alongwith interest - composite scheme - time limit of assessment - re-assessment expired long time back - HELD THAT:- After filing of the annual return, the time limit for assessment and re-assessment under the VAT Act had expired and no assessment or re-assessment is pending at this stage, we allow this writ petition with the direction to the respondents to grant the refund of Rs.2,78,129/- due as per the self-assessment return under the VAT Act for the year 2007-2008 along with statutory interest payable on such refund within a period of six weeks from the date of receipt of the writ of this order. Petition disposed off.
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