TMI Blog2012 (4) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... ve 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 revision ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cation, the applicants request this Court to pass an order of injunction restraining the Federation from recovering the tax payable under the VAT Act pursuant to Condition No.8 of the Purchaser's Agreement (Condition 7 to Tender Notice). In para 6 of the application, the applicants request this Court to permit the applicants to file appeals wherever assessments are completed by the assessing autho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Tendu Leaves, they are obliged to deposit the taxes, including income tax, other taxes also to the Federation. In that view of the matter, the request made in para 4 of the application cannot be granted and, accordingly, it is rejected. Insofar as the request made in para 6 of the application, it appears to be a very reasonable request and if it is granted, it would not prejudice the resp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... irected to complete the assessments, wherever it is not done by the assessing authorities as expeditiously as possible. In our view, even this request appears to be reasonable. Therefore, we direct the assessing authorities to complete the assessments, if the assessees co-operate, in case it is already not done, as expeditiously as possible, at any rate within two months' from today. With thes ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
