2019 (5) TMI 499

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ONER OF SALES TAX [ 2015 (12) TMI 1040 - DELHI HIGH COURT ], where it was held that Sale of the repossessed cars by the Appellant Bank is incidental or ancillary or in connection with the Appellant s business. This Court, prima facie, finds no ground to grant any interim relief as prayed for. However, it is clarified that the payments of the amounts by the Petitioner to the Respondents would .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 4. Mr. V.K. Garg, learned Senior counsel for the Petitioner Bank seeks to distinguished the decision of this Court in Citi Bank v. Commissioner of Sales Tax (2016) 88 VST 246 (Del) on the ground that it was in the context of Delhi Sales Tax Act, 1975 whereas the issue in the present petition arises under the Delhi Value Added Tax. He seeks to place reliance on Sundaram Finance Ltd. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X