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2018 (4) TMI 412 - HC - VAT and Sales TaxLiability of Sales Tax - Form H - According to the appellant, payment of sales tax is exempted since the buses are meant for export - Held that: - the documents filed by the respondent would show that it is the liability of the appellant to pay sales tax in the absence of any exemption. The documents marked are not disputed. The terms and conditions along with purchase order would make the position very clear - the suit is very much maintainable since what is sought is one under the terms of the contract. Therefore, no statutory authority is involved. A mere pendency of the proceeding before this Court as held by the trial Court would not bar the civil dispute. All the issues are to be answered in favor of the respondents and against the appellant - appeal suit disposed off.
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