( 1 ) THIS is an appeal against the judgment of Venkatesam, J. in S. A. No. 421 of by which he dismissed the suit filed by the respondent therein for the recovery of Rs. 1919-7-0 as interest at 6 per cent per annum on the sales tax collected from it on 26-2-1954.

( 2 ) THE only point involved is whether the State of Andhra, which levied the said tax, is liable to pay interest from the date of collection to the date of decree, having refunded the tax collected with interest from the date of decree.

( 3 ) THE learned District Munsif dismissed the claim. On appeal the Additional District Judge decreed the claim. Our learned brother set aside the order on appeal and restored that of the District Munsif.

( 4 ) THE relevant facts, about which there is no controversy, are these : The appellant-plaintiff is an assessee. It is a registered firm carrying on business on commission agency and independently in certain commodities. It was assessed to a tax of Rs. 7248-6-2 on its business for the year 1945-46. In a suit levy filed by the firm, O. S. No. 111 of 1952, the said levy was held to be illegal. After the said declaration by the Court, the amount, which was collected, was r