9911796707
TMI Blog2008 (2) TMI 427X X X X Extracts X X X X X X X X Extracts X X X X ..... anted. 2. Challenge in these appeals is to certain conclusions recorded in the order passed by the Sales Tax Appellate Tribunal, Andhra Pradesh, Hyderabad (in short the 'Tribunal') in TMP Nos. 125 of 2005, 259/2005, 260/2005 and 261/2005. 3. Background facts in a nutshell are as follows : National Aluminium Co. Ltd. is a Government of India enterprise under the administrative control of the Ministry of Mines. The registered and corporate office of the appellant is situated at Bhubaneswar in Orissa State, while it has mercantile offices in a few cities including Visakhapatnam. The substantial part of the commercial operations of the appellant are carried out only in the State of Orissa. For the purpose of causing export to foreign countri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s the surplus DEPB license by inviting advertisement. As per the terms, the DEPB license entitles the holder of such license to import through any port in the country. Accordingly, the appellant had been exporting aluminium through Visakhapatnam Port in Andhra Pradesh. Against these exports, the petitioner got some import duty entitlement under the DEPB scheme. It held open auctions of these entitlements from the Head Quarters at Bhubaneswar in Orissa State. In those auctions the bidders from West Bengal and Maharashtra emerged as the highest bidders. Accordingly, the appellant sold the import duty entitlement under the DEPB Licenses to the highest bidders and treating the same as inter-state sale, collected and paid CST to the Government o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d not have recorded a finding that there was an intra-state sale within the State of Orissa. That was not the subject matter of dispute before the Tribunal. Strictly speaking there was no sale involved to attract levy of any sale tax. But without any material to hold that there was any sale involved and that too an intra-state sale within the State of Orissa, the Tribunal could not have come to the impugned conclusion. It is contended that Central Sales Tax has been deposited in the State of Orissa in respect of the transaction, though legally no tax was payable. 5. Learned Counsel for the State of Andhra Pradesh submitted that the Tribunal has decided the basic issues that there was no sale within the State of Andhra Pradesh. But on the f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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