TMI Blog2006 (4) TMI 464X X X X Extracts X X X X X X X X Extracts X X X X ..... a contractor registered as a dealer under the Delhi Sales Tax on Works Contracts Act, 1999. It is also registered in the adjoining State of Haryana under the Haryana General Sales Tax Act, 1973. Contracts for laying and repairing roads in Delhi have been allotted to the petitioner by different agencies like NDMC, MCD, CPWD and PWD. Since no hot mix plant can be set up in the National Capital Territory of Delhi the petitioner has set up its plants in the State of Haryana from where it brings the hot mix (rori and bajri mixed with bitumen) to Delhi for being used in laying roads here. For the assessment year 2003-2004, the Assessing Authority under the Haryana General Sales Tax Act treated the transfer of hot mix from Haryana to Delhi in co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... or the parties at considerable length and perused the record. It was argued, on behalf of the petitioner, that aggrieved by the orders passed by the Assessing Authorities concerned and impugned in this petition, the petitioner had filed an appeal before the Central Sales Tax Appellate Authority constituted under section 19 of the Central Sales Tax Act, 1956. The purpose underlying the filing of the said appeal, it was contended, was to invite an authoritative determination of whether the transaction in question was an inter-State or intra-State and whether it would attract tax in the State of Haryana or in Delhi. Since, however, the Authority was not, according to the petitioner, functional no progress was made in that direction. After th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ne the correctness of the order of assessment made by authorities in Delhi. He further submitted that the grievance of the petitioner in substance was against the order of assessment passed by the Assessing Authority in Haryana in which event the petitioner ought to prefer an appeal against the said order before the prescribed appellate authority and resort to the remedies available to him under the law if the appellate authority did not resolve the issue favourably. On behalf of respondents Nos. 5 and 6 it was contended by learned counsel appearing for them that no appeal could be maintained against the order of assessment passed by the Assessing Authorities before the Central Sales Tax Appellate Authority constituted under section 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as only a stock transfer in respect of which local sales tax had been paid not only in Gujarat but also in the States in which the sales ultimately took place. Central sales tax was all the same assessed and demanded from Gail by treating the sales as inter-State sales. Relying upon an earlier decision of the apex court in Ashok Leyland Ltd. v. Union of India [1997] 105 STC 152; [1997] 9 SCC 10, Gail approached the Supreme Court for a direction similar to that issued in Ashok Leyland's case [1997] 105 STC 152 (SC); [1997] 9 SCC 10. The court held that the questions raised by Gail were not pure questions of law. Factual aspects, observed their Lordships, required resolution by a fact-finding Tribunal. The court, accordingly, remanded the m ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e same had taken place in Andhra Pradesh are issues which should be decided as a question of fact initially by a fact-finding Tribunal. It is true that by virtue of the provisions of sections 21-E and 21-F of the Andhra Pradesh General Sales Tax Act the appellant could not have approached the Tribunal or the High Court. However, relying upon the decision of this Court in Ashok Leyland Ltd. v. Union of India [1997] 105 STC 152; [1997] 9 SCC 10 (SC) as well as the decision of this Court in K.C.P. Ltd. v. State of M.P. [1998] 108 STC 580; [1998] 9 SCC 379 (SC), we transfer these matters to the Andhra Pradesh Sales Tax Appellate Tribunal for determining the aforesaid issues and any other issues which are appropriately raised at the instance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... jurisdiction to entertain an appeal against the order passed by an Assessing Authority. What may still be possible is an adjudication of the issue before the competent authority in the State of Haryana at the first appellate stage where the petitioner may prefer an appeal impleading the State of Delhi also as a party to the same. In fairness to learned counsel for the petitioner we must mention that she had no objection to that course being followed. She was ready to prefer an appeal before the competent appellate authority against the orders of assessment made by the Assessing Authority in Haryana impleading Delhi Administration as a party-respondent to the same. In such an event, the Delhi Administration could be directed to appear befo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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