2001 (8) TMI 1352 - HC - VAT and Sales Tax

Summary

The High Court ordered the authorities to refund Rs. 94,594 along with interest to the petitioner due to the penalty being set aside by the appellate authority. The department's delay in refunding the amount was deemed arbitrary and unjustified. Token costs of Rs. 5,000 were awarded to the petitioner, and the respondents were directed to pay the interest within one month.