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TMI Blog2016 (11) TMI 1536X X X X Extracts X X X X X X X X Extracts X X X X ..... ecide the appeal of the petitioner without insisting on any pre-deposit. Petitioner is a registered dealer under both the Rajasthan Value Added Tax Act 2003 (for short-'the VAT Act') and the Central Sales Tax Act, 1956 (for short- 'the CST Act') holding TIN No.08764201350. Petitioner is engaged in the manufacturing of automotive parts and accessories. Petitioner has a manufacturing unit at Tapukara, Bhiwadi, Distrit Alwar, State of Rajasthan. Petitioner manufactures parts of scooters and motorcycles such as battery cages, seat covers, stayfloors etc. for companies such as M/s. Honda Motorcycle and Scooter India Pvt. Ltd. (for short-'HMSI'). Petitioner set up its Depot at Bangalore, Kolar, Karnataka in October, 2013 for the purpose of its b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri Sameer Jain, learned counsel for the petitioner submits that aggrieved thereby the petitioner preferred appeal along with stay application under Section 18A of the CST Act, 1956 before the Rajasthan Tax Board, Ajmer on 14.09.2016. The Tax Board by order dated 17.10.2016 while hearing the stay application, stayed the recovery of interest and penalty, subject to the condition that petitioner deposits tax amount along with adequate security within 15 days of receipt of the impugned order on 6.11.2016. Learned counsel for the petitioner submitted that if the alleged transaction was indeed treated to be an inter-state sale, the petitioner would be required to pay tax at lesser rate under the CST Act than what it has actually paid as local t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... approach the Central Sales Tax Appellate Tribunal. However, considering that the period of 15 days given by the Tax Board to pay the tax would come to an end today, this Court in the peculiar facts of this Court requires the respondents to refrain from making recovery of the tax amount for a period of another 15 days within which time, the petitioner may file appeal along with stay application before the Central Sales Tax Appellate Authority, which Tribunal, in its discretion may or may not extend the interim order so passed by this Court or pass any other order as it may deem fit. It is made clear that the direction given by this Court in the present case shall not be taken as precedent for future cases on similar facts. With that directi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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