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TMI Blog2015 (5) TMI 169X X X X Extracts X X X X X X X X Extracts X X X X ..... sales of hearing equipments under the CST Act - Held that:- It appears, till the re-assessment order reached finality, the amount is said to be in the custody of the State/respondent. Be that as it may, it is not that the amount is withheld deliberately for some other reason. The Karnataka Appellate Tribunal ultimately determined the amount holding that the tax levied on the admitted interstate s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nos.47970 - 48005/2014 (T-TAR) - - - Dated:- 24-11-2014 - MR. HULUVADI G.RAMESH, J. For the Appellant : Sri Ramnath Nayak, Advocate For the Respondent : Sri H.Venkatesh Dedderi, AGA JUDGEMENT Per: Huluvadi G Ramesh: Petitioner has sought for writ of mandamus to direct the 3rd respondent to refund the amount paid as excess tax along with interest from the date of receipt o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e Karnataka Appellate Tribunal in Sales Tax Appeal Nos.703-774/2012. The Tribunal by its judgment dated 10.10.2012 allowed the appeals by deleting the levy of tax imposed by the respondent on parts and accessories of hearing aids and accessories effected under both KVAT Act and CST Act as well as deleting the tax levied on the admitted interstate sales of hearing equipments under the CST Act. Aggr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the petitioner submitted that amount has to be returned with interest due thereon. Accordingly, sought to contend that not only the excess amount be refunded, interest over that amount has to be paid. 4. It appears, till the re-assessment order reached finality, the amount is said to be in the custody of the State/respondent. Be that as it may, it is not that the amount is withheld deliber ..... X X X X Extracts X X X X X X X X Extracts X X X X
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