2019 (9) TMI 475

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..... eal under Section 18A of the Central Sales Tax Act, 1956 was maintainable before the Punjab Value Added Tax Tribunal - Admittedly, the appeal stood filed before the Tribunal. However, the petitioner-Company was constrained to file present writ petition as Tribunal was not functioning at the relevant time due to absence of the Chairperson. The petitioner Company would be free to pursue its appe .....

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..... 17 (Annexure-P-8) to the tune of ₹ 14,18,37,295/- only by holding the branch transfers as Inter State Sale. Concededly, against said orders dated 20.11.2017 (Annexure-P-7 and Annexure-P-8), appeal under Section 18A of the Central Sales Tax Act, 1956 was maintainable before the Punjab Value Added Tax Tribunal (for short the 'Tribunal'). Admittedly, .....

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