TMI Blog2019 (1) TMI 895X X X X Extracts X X X X X X X X Extracts X X X X ..... 377; 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 submit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Mr. Amrendra Kumar Chobey ORDER The instant appeals being Appeal Nos. CST/12/2018, CST/13/2018, CST/14/2018 and CST/15/2018 have been admitted. The present stay applications are filed in the instant appeals for stay of order dated 29.06.2018 passed by the Orissa Sales Tax Tribunal, Cuttack ( the Tribunal for short). The parties involved in these applications are same. Admittedly though the appeals relate to different assessment years, the issues involved in them are same. The present applications for stay therefore can be disposed of by this common order. By the impugned order, the Tribunal has, inter alia, held that the goods dispatched from the appellants integrated Steel Plant at Rourkela to its branches by way of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd CST is payable @ 8%. It is pointed out that if C Forms are produced then the rate of CST tax will be reduced to 4%. On that basis the impugned demand will be reduced to ₹ 15,89,66,315/-. It is, further, pointed out that the appellant has paid amounts towards impugned demands pursuant to various Court orders in the earlier rounds of the present proceedings. That comes to ₹ 13,00,00,000/-. Different branches of the appellant have paid local taxes to the respective States as per the Assessment Order for the year 1989-90. That comes to about ₹ 60,38,35,215/- These details have been summed up by the appellant in the following table. In Appeal No. CST/12/2018 (Assessment Year 1989-90) (I) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urts / Tribunals/ Authorities in the earlier rounds of the present proceedings. Local Sales Tax paid by different branches of the appellant in respective States on all sales made by them as per the Assessment Orders for 1991-92. 31,80,99,447 15,90,49,723.50 12,06,25,238 1,14,06,16,532 In Appeal No. CST / 14/ 2018 (Assessment Year 1992-93) (I) (II) (III) (VI) Total impugned demand of CST on the assumption that all sales liable to CST and on the basis that no CForms produced and thus CST payable at 8% If C-Forms are produced. Rate of CST wil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4 Thus as per these tables, the appellant has deposited ₹ 51,27,04,438/-. The balance tax due is ₹ 57,43,16,200/-. Ms. Kirti Mishra, Learned Counsel for the State of Orissa has strongly opposed the stay applications. Counsel submitted that the State of Orissa is not accepting the contents of Column (III) of the tables submitted by the appellant. Counsel submitted that she has also no instructions as to how much local taxes have been paid by the appellant. Counsel submitted that the balance tax due from the appellant is ₹ 573,984,939.00. Following table is submitted by the Counsel: Details about the demand and payment (Amount in Rupees) S.No. Period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he parties are treated by me as tentative calculations which will be subject to the final order which will be passed in these appeals. 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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