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2018 (2) TMI 1980 - HC - VAT and Sales TaxRejection of application for grant of stay of collection of the disputed tax - Valuation - handling charges and warranty claims - pre-sale or post sale consideration - HELD THAT:- As the substantive appeal is still pending consideration before the Appellate Deputy Commissioner, and as the Judgment of the Supreme Court in MOHD. EKRAM KHAN & SONS VERSUS COMMISSIONER OF TRADE TAX, UP. (AND ANOTHER APPEAL) [2004 (7) TMI 341 - SUPREME COURT]s relates to warranty charges which forms a substantial part of the turnover subjected to tax, we consider it appropriate to direct the respondents not to take coercive steps to recover the balance tax due, pending disposal of the appeal before the Appellate Deputy Commissioner, on condition that the petitioner deposits 2/3rds of the disputed tax with the Assessing Authority within four weeks from today. Petition disposed off.
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