Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1997 (2) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1997 (2) TMI 451 - SC - VAT and Sales TaxWhether it is an inter-State sale taxable in the State of Andhra Pradesh or whether it is an intra-State sale in the other State where the goods are delivered? Held that:- Appeal dismissed. If the assessing authorities decide against the appellant, it shall be open to them to file appeal(s) before the Tribunal directly. If and when the Tribunal decides against the appellant, it shall be open to the appellant to approach this Court for appropriate directions. In the circumstances of the case, it is further directed that in case the Tamil Nadu Sales Tax Appellate Tribunal comes to the conclusion that the transactions in question are inter-State sales upon which Central sales tax is leviable in the State of Tamil Nadu, the State of Tamil Nadu shall not enforce their demand for a period of eight weeks from the date of the decision of the Tribunal. Further, till the issue is decided by the Sales Tax Appellate Tribunal, no Central sales tax shall be demanded from the appellant, provided it is established by the appellant that in respect of the same transaction, the appellant has paid tax in another State treating it as an intra-State sale in that other State.
|