1995 (7) TMI 378 - AT - VAT and Sales Tax

Summary

The West Bengal Taxation Tribunal ordered the respondents to refund a sum of Rs. 9,501.83 to the applicant, with interest for a specific period. The Commercial Tax Officer was directed to issue a bank draft for the refundable amount along with interest within four weeks. No interest was granted for subsequent periods, but it was emphasized that refund payment orders should be M.I.C.R. instruments for easy encashment in the future.