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Indo National Ltd. and others Versus The Deputy Commissioner of Commercial Taxes and others

1992 (1) TMI 351 - SUPREME COURT OF INDIA

Writ Petn. (Civil) No. 361 of 1986, with Civil Appeal No. 728 of 1986 - Dated:- 30-1-1992 - S. Ranganathan V. Ramaswami and Dr. A.S. Anand ORDER JUDGMENT S. Ranganathan, V. Ramaswami and A.S. Anand, JJ. 1. In this writ petition, the petitioner Company challenges the levy of Central Sales Tax on certain transactions. This levy was the result of an order passed by the Deputy Commissioner of Sales Tax. The petitioner came to this Court at the stage when notice had been issued by the Deputy Commissi .....

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owed. 2. After hearing learned Counsel for both sides, we are of the opinion that since the petitioner has the remedy of a direct appeal to the Sales Tax Appellate Tribunal from the order of the Deputy Commissioner and since, primarily, the question at issue will turn on the facts of the case, it may not be appropriate to interfere at this stage, particularly when there is already a stay order restraining the department from collecting the amounts of central sales tax pending disposal of this wr .....

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for condonation of delay will be considered by the Tribunal in the light of Section 14 of the Limitation Act, particularly since we are directing the petitioner to go in appeal only on the request of the counsel for the State of Andhra Pradesh. We direct the Tribunal to dispose of the appeal expeditiously within a period of three months from the date of there filing of the appeal. 3. The petitioner has also impleaded various other States on the ground that the very same transactions have been su .....

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hich have been impleaded as parties. Sri Poti appearing for the State of Kerala submits that the petitioner cannot seek any relief against the assessment orders in the various States which were based on returns filed by the petitioner and which have already become final unless those assessment orders are challenged and set aside in appropriate proceedings. If this argument be correct, it may be necessary for the petitioner to amend the petition and seek appropriate relief for quashing the variou .....

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