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TMI Blog2015 (3) TMI 1251X X X X Extracts X X X X X X X X Extracts X X X X ..... gainst the first appeal order confirming the assessment order passed under section 41 of the Act? - Held that: - in such a situation, the assessee/dealer would be entitled to the interest under section 54(1)(aa) of the Act - appeal allowed - decided in favor of assessee. - SALES TAX REFERENCE NO. 5 of 2005 - - - Dated:- 26-3-2015 - MR.JUSTICE M.R. SHAH AND MR.JUSTICE S.H.VORA MR NAYAN A S ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... earned advocates appearing for the respective parties and from the order passed by the learned Tribunal holding that the interest under section 54(1) (aa) of the Act was not admissible to the applicant, as refund had become due today not as a result of the assessment order, but as a result of an order passed in second appeal preferred by the applicant against the first appeal order confirming the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decision in the case of State of Gujarat Vs. Doshi Printing Press in Tax Appeal No.87/2015 and other allied tax appeals. (3.0) Under the circumstances, as the decision in the case of M/s Gayatri Tiles (supra), upon which the reliance has been placed by the learned Tribunal denying the interest to the dealer under section 54(1)(aa) of the Act, is no longer a good law in view of the decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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