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TMI Blog2015 (4) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... terest levied for the period between the payment of tax on ad-hoc basis till the order of assessment - once the dealer has made payment before the actual order of assessment, may be on ad-hoc basis, meaning thereby, the amount of tax due and payable as per the assessment order, already paid prior to the assessment order and the State/Department received the said amount of tax, there cannot be any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice M. R. Shah) 1. As common question of law and facts arises in this group of appeals, they are disposed of by this common judgment and order. 2. Feeling aggrieved and dissatisfied with the common judgment and order passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad passed in Second Appeal No.529, 530 of 2000 with Second Appeal No.1052 of 2002 by which, the learned Tribunal h ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sidered by the Division Bench of this Court in OJCA No.224 of 2015 in Stamp No.605 of 2015 with Stamp No.606 of 2015 arising out of the judgment and order passed by the learned Tribunal in Second Appeal No.60 of 2010 by which, the learned Tribunal reduced the interest liability to the extent as observed hereinabove i.e. deleted the interest levied between period of amount of tax paid on ad-hoc bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssed for any period under section 41B less any sum already paid by the dealer in respect of such period. 4.1. Considering the aforesaid provisions and even otherwise considering the fact that once the dealer has made payment before the actual order of assessment, may be on ad-hoc basis, meaning thereby, the amount of tax due and payable as per the assessment order, already paid prior to the as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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