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1994 (11) TMI 330 - SC - VAT and Sales TaxHeld that:- Appeal allowed. The Indian Railway Commercial Manual, Volume II, Chapter 26, provides for appointment of city booking agencies but neither the said manila] was placed before us nor-more important-has the contract/agreement entered into between the railways and Bhoosa Toli city booking agency (or for that matter any other city booking agency at Kanpur) been placed before us. In the absence of the said material, it is not possible for us to determine the question which the parties have asked us to determine The question of fact (i.e., whether the transport is really to the city booking agency from the railway station/godown or the said plea is only a cover for evading the statutory obligation created by section 28-A of the Uttar Pradesh Sales Tax Act and the Rules made thereunder) shall be determined by the appropriate authorities under the Uttar Pradesh Sales Tax Act.
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