2015 (7) TMI 1205 - SCH - VAT and Sales Tax

Levy of CST instead of Jharkhand VAT - petitioner s case is that petitioner is e-auction purchaser of coal within the State of Jharkhand. He is a registered dealer within the State of Jharkhand - the decision in the case of M/s. Amit Enterprises Versus CENTRAL COALFIELDS LIMITED 2015 (1) TMI 1330 - JHARKHAND HIGH COURT contested - it was held in the case that the CST levied at the rate of 5% by respondent no.6 is impermissible in the eyes of law. Instead of that it should have been VAT under the Jharkhand Value Added Tax Act 2005 - appeal dismissed - decided against Revenue.

Summary

The Supreme Court dismissed the case after condoning the delay. The citation is 2015 (7) TMI 1205 - SC Order. The judges were the Chief Justice, Mr. Justice Arun Mishra, and Mr. Justice Amitava Roy. Petitioner represented by Mr. Jagdeep Dhankar and Ms. Madhurima, while the Respondent was represented by Gp. Capt. Karan Singh Bhati.