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[Cites 0, Cited by 1] [Section 33F] [Entire Act]

State of Andhra Pradesh - Subsection

Section 33F(1) in Andhra Pradesh General Sales Tax Act, 1957

(1)Where a refund is due to the assessee or licensee in pursuance of an order referred to in section 33 B and the assessing or the licensing authority does not grant the refund within a period of six months from the date of such order, the State Government shall pay to the assessee or the licensee simple interest at twelve percent per annum on the amount of refund due from the date immediately following the expiry of the period of six months aforesaid to the date on which the refund is granted.