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1997 (11) TMI 461 - SC - VAT and Sales TaxWhere the State of Tamil Nadu has already recovered Central sales tax for the same transaction from assessee therefore they are not liable to pay the State sales tax to State of M.P. for the same transaction? Held that:- It is obvious that if the appeal before the Appellate Commissioner gets decided against the appellants and if the appellants have to file a further appeal before the Board of Revenue, they will have to join all necessary parties for thrashing out this problem before the Board which will adjudicate the dispute between the two States, namely, State of M.P. on one hand and the State of Tamil Nadu on the other hand and under these circumstances, the procedure laid down by this Court in its decision reported in Ashok Leyland Ltd. v. Union of India [1997 (2) TMI 451 - SUPREME COURT OF INDIA] will have to be followed. If such an appeal gets filed before the Board of Revenue and all necessary parties are joined, then the present order of stay will continue on the same terms and conditions till that appeal also is decided by the Board of Revenue after hearing all the parties concerned. Thus the appellate authority is directed to dispose of the pending appeal as expeditiously as possible.
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