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2017 (1) TMI 464 - ALLAHABAD HIGH COURT

2017 (1) TMI 464 - ALLAHABAD HIGH COURT - TMI - Grant of appropriate adjustment, on account of payment of local tax in other States, upon the same goods, by virtue of Section 18-A(5) of the Act - nearly half of the amount of tax is liable to be adjusted, if due credit was accorded by the appellate authority to the payment of local tax in other States,in terms of Section 18-A(5) - Held that: - it would be appropriate to modify the order dated 26.12.2016 by providing that in case the petitioner de .....

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ondent : C.S.C. ORDER This petition challenges an order passed by the Commercial Tax Tribunal, Ghaziabad, dated 26.12.2016, disposing of the interim application filed in Second Appeal No. 596 of 2016, pertaining to the year 2013-2014 in respect of Central Sales Tax. Petitioner contends that it is a company which has a manufacturing unit at Ghaziabad and has various other units in different States of the country. It is stated that the petitioner is manufacturing Piston Ring at Ghaziabad, which is .....

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that for the first time such stock transfer is treated as inter State Sale and the assessment order is challenged by filing an appeal, which is pending before the appellate authority. An application for grant of interim protection has been field in which the order impugned has been passed. The order under challenge notices the contention raised on behalf of the petitioner and the petitioner has been directed to deposit 20% of the disputed tax amount within 10 days and the demand of the balance .....

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rned counsel has further invited attention of the Court to Section 18-A(5) of the Central Sales Tax Act (hereinafter referred to as the 'Act') which reads as Under:- 18-A. Appeals to be highest Appellate Authority of State:- (1) .................... (5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sale .....

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amount ought to have been taken note of and appropriate adjustment ought to have been allowed before requiring the petitioner to deposit the disputed tax amount. Learned standing counsel has opposed the writ petition by stating that the petitioner is a major manufacturer and in the absence of any adverse financial condition, the deposit of amount ought not to be interfered with by this Court. It is also stated that various factual issues are required to be adjudicated in appeal and, therefore, t .....

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