TMI Blog2018 (2) TMI 1980X X X X Extracts X X X X X X X X Extracts X X X X ..... ner, and as the Judgment of the Supreme Court in MOHD. EKRAM KHAN SONS VERSUS COMMISSIONER OF TRADE TAX, UP. (AND ANOTHER APPEAL) [ 2004 (7) TMI 341 - SUPREME COURT] s relates to warranty charges which forms a substantial part of the turnover subjected to tax, we consider it appropriate to direct the respondents not to take coercive steps to recover the balance tax due, pending disposal of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ional Commissioner (ST) dated 06.02.2018, rejecting the petitioner s application for grant of stay of collection of the disputed tax, pending disposal of the appeal before the Appellate Deputy Commissioner. The appeal was preferred against the assessment order dated 31.01.2017 for the tax periods 2011-12 to 2013-14. The petitioner preferred an appeal to the Appellate Deputy Commissioner, along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Vs. Premnath Motors (Pvt) Limited 43 STC 52 (Del.) and Commercial Tax Officer (Anti-Evasion), Jodhpur vs. Madhura Motors 2010(29) VST 114 (Raj.) . On the other hand Sri J. Anil Kumar, Special standing counsel for Commercial Tax would place reliance on the decision in Mohd. Ekram Khan Sons vs. Commissioner of Trade Tax (2004) 6 SCC 183, which was relied upon by the Revisional Authority. As t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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