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2019 (1) TMI 895 - AAAR - VAT and Sales TaxGrant of stay - Levy of Sales Tax - branch transfer - goods dispatched from the appellants’ integrated Steel Plant at Rourkela to its branches - Time Bound Supply Scheme - inter-state sales or not? - no ‘C’ Forms were produced - Held that:- The total demand is ₹ 108,70,20,638.00. According to the contesting respondent the appellant has deposited ₹ 513,035,699.00 and balance tax due is ₹ 573,984,939.00 According to the appellant it has deposited ₹ 51,27,04,438.00 and the balance tax due is ₹ 57,43,16,200.00. The total local taxes paid by the appellant are stated to be ₹ 452,11,04,863.00. If this amount is added to amount deposited by the appellant as per various Court orders, the amount so arrived at exceeds the impugned demand - Counsel for the State of Orissa submitted that she has no instructions as to how much local sales tax the appellant has paid. It is not possible to accept this submission. The State of Orissa ought to have gathered these details. It was given time to take instructions on the tables submitted by the appellant. It has failed to do so. In such circumstances, I accept the statement made by Counsel for the appellant in this behalf which is supported by the tables submitted by him. The substantial amount has been deposited by the appellant. This is borne out by the tables submitted by the appellant. Even as per the table submitted by the State of Orissa, the appellant has deposited substantial amount. Payment made towards local sale taxes is also substantial. It bears repetition to state that if that payment is taken into consideration, the appellant has deposited more than the amounts covered by the impugned demands. For the Assessment Year 1992-1993, the Supreme Court had granted protection to the appellant by its order dated 16.03.1998 - this is a fit case where the impugned judgment and order needs to be stayed during the pendency of the instant appeals - application disposed off.
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