Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 2012 (4) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2012 (4) TMI 200 - SUPREME COURTPetition filed to defer liability of assessee to pay taxes in compliance with terms & conditions of Purchase Agreement - assessee registered under MP VAT Act and CST Act, 1956 purchased tendu leaves in bid organized by MP State MFP Co-operative Federation Ltd - assessee contending it to be inter-state sale and not exigible for the levy of tax under the relevant VAT Act - Held that:- Applicants are expected to comply with the terms and conditions of the Purchaser's Agreement and accordingly deposit taxes to the Federation. We permit assessee to file appropriate appeals before the First Appellate Authority/revisions before the revisional authorities within a month's time from today and direct such authorities to dispose of the appeals/revisions on merits, without reference to the period of limitation, within four months from the filing of the appeals/revisions. Also, we direct the assessing authorities under the VAT Act to complete the assessments, within two months' from today.
|