(1.) Rule, By consent of the parties rule made returnable forthwith and parties are heard.
(2.) This writ petition filed by M/s. Gharda Chemicals Ltd. (hereinafter referred to as the "Petitioner".) seeks a writ of mandamus or a direction directing the Commissioner of Sales Tax (hereinafter referred to as the "Respondent") to grant interest to the petitioner under Section 44A of the Bombay Sales Tax Act, 1959.
(3.) The brief relevant facts of the case are as follows.