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2007 (4) TMI 362 - SC - VAT and Sales TaxIs the purchase of kendu leaves by the petitioners an inter-State trade or intra-State trade? Held that:- Appeal allowed. Having regard to the facts and circumstances mentioned above and the entire gamut of dealings between the parties, we are inclined to hold that (i) the OFDC sold kendu leaves to the petitioners and (ii) the sale occasioned the movement of goods from the State of Orissa to the State of West Bengal as a necessary incident or necessary consequence. As the pre-conditions essential for a sale in course of inter-State trade have been satisfied, the transaction has to be held an inter-State sale within the meaning of section 3(a) of the Act. For the reasons aforesaid, the petitioners are entitled to get refund of the excess amount collected from them under the Orissa Sales Tax Act, 1947. The opposite parties are hereby directed to refund it to the petitioners within two months of receipt of writ from this court. If the excess amount is not paid within the time granted, the petitioners would be entitled to receive interest at the rate of 16 per cent per annum on the differential amount from the date of default.
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