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2017 (9) TMI 593 - HC - VAT and Sales TaxSales tax - services of civil aviation including the running of aircraft, ferrying of passengers and goods through air routes in both the domestic and international sectors - As part of running its business, it sells scrap, depleted parts and sometimes even out-dated or unused aircraft - whether petitioner is liable to pay sales tax on such sales, under the Delhi Sales Tax Act, 1975? - Held that: - matter referred to Larger Bench to decide the issue Whether the sale of unserviceable (rejected) aircraft and unserviceable stores, scrap and spare parts by the Petitioner are amenable to Sales Tax under the provisions of the Delhi Sales Tax Act, 1975? - matter referred to Larger Bench.
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