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2020 (1) TMI 266 - SUPREME COURTJurisdiction - authority to deduct the sales tax at source from their bills - tender conditions offered by Geeta Enterprises/Asansol- Respondent No.1 - HELD THAT:- The appellant could not have insisted for production of actual payment receipts of sales tax paid by third party - the seller of the goods, from where the same were procured by the respondent No.1 at first point of sale, after recovering the same from the respondent No.1. In that, the seller is responsible to pay the sales tax amount collected from the respondent No.1. The respondent No.1 had no responsibility in that regard. There are no reason to interfere in this appeal - appeal dismissed.
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