9911796707
TMI Blog2022 (9) TMI 1000X X X X Extracts X X X X X X X X Extracts X X X X ..... dv. Mr. Hitesh Kumar Sharma, Adv. Mr. T.Veera Reddy, Adv. Mr. T.N. Rama Rao, Adv. M/s. S. Sandhya Rao, Adv. Ms. C. K. Sucharita, AOR Mr. Milind Kumar, AOR Ms. Deepanwita Priyanka, AOR Mr. Nishe Rajen Shonker, AOR M/S. Corporate Law Group, AOR Mr. V. N. Raghupathy, AOR Mr. Kamal Mohan Gupta, AOR Mr. M. Yogesh Kanna, AOR Mr. T. S. Sabarish, AOR Mr. Aaditya Aniruddha Pande, AOR Mr. B. K. Satija, AOR Mr. Pukhramban Ramesh Kumar, AOR Mr. Karun Sharma, Adv. Ms. Anupam Ngangom, Adv. Mr. Wahengbam Immanuel Meitie, Adv. Mr. Bhakti Vardhan Singh, AOR Mr. Gopal Singh, AOR Mr. Ashok Kumar Singh, AOR Mr. Aravindh S., AOR Mr. Abbas. B, Adv. Mr. G.S. Makker, AOR Mr. Mahfooz A. Nazki, AOR Mr. Polanki Gowtham, Adv. Mr. Shaik Mohamad Haneef, Adv. Mr. T. Vija ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be in the nature of inter-state sale/s. In that view of the matter, the appellant - Tata Motors Limited was liable to pay central sales tax to the State of Jharkhand. However, treating the sale as stock transfer, the appellant/its representative had paid the tax on the aforesaid transaction to the State of Andhra Pradesh which is not leviable by the State of Andhra Pradesh. Therefore, the amount of central sales tax recovered by the State of Andhra Pradesh is required to be transferred to the State of Jharkhand and the same is required to be adjusted towards the amount of tax to be paid to the State of Jharkhand. 4. At this stage, it is required to be noted that prior to insertion of Section 22(1B) to the Central Sales Tax Act, 1956 (he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l sales tax paid by the appellant on the transaction of sale effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC. Therefore, in line with Section 22(1B) of the Act 1956, the State of Andhra Pradesh is directed to transfer to the State of Jharkhand the amount of central sales tax deposited by the appellant with the State of Andhra Pradesh with respect to transaction in question, however, subject to the appellant submitting the proof of the amount of central sales tax already paid on the transaction in question, namely, sales effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC treating the same as stock transfer sale. After due verification, the amount of central sales tax so paid by the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
