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M/s R.R. Agro Industries Through Its Prop. Versus State Of U.P. Through Its Secy. And 3 Others

Seizure order - Section 129(1) of the Uttar Pradesh Goods and Services Tax Act, 2017 - inter-state transaction - Held that - The U.P.G.S.T. Act makes provision for levy and collection of tax on intrastate supply of goods or services or both i.e. relating to transactions within the State, whereas IGST Act covers interstate transactions. In this view of the matter, the transaction in question is treated to be covered by the IGST Act and the provisions of U.P. G.S.T. Act would not apply - in the ma....... + More



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