Section 39(1) in Telangana Value Added Tax Act, 2005
(1)Where the authority prescribed is required to refund an amount of tax to a VAT dealer or TOT dealer or any other dealer as a result of,-(a)a decision under section 31; or(b)a decision of the Appellate Tribunal under section 33; or(c)a decision of the High Court under section 35;such refund shall be made within a period of ninety days from the date of the receipt of the order.
