Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1976 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1976 (10) TMI 102 - SC - VAT and Sales TaxSales tax liability - Held that:- Appeal allowed. The appellant-firm is entitled to be paid the amount of sales tax levied under the State Act in respect of the goods sold by it in the course of inter-State trade provided the appellant has paid the sales tax under the Central Act in respect of those sales. Set aside the judgment of the High Court and order that the appellant-firm be paid the amount of sales tax levied under the State Act in respect of the goods sold by it in the course of inter-State trade provided the appellant has paid the sales tax under the Central Act in respect of those sales. The appellant shall be entitled to recover its costs both in this Court as well as in the High Court from the respondent.
|