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2015 (7) TMI 1205 - SCH - VAT and Sales TaxLevy 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.
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