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<h1>High Court grants appeal on central sales tax vs. Uttarakhand VAT dispute, allows delay, stays judgment.</h1> The High Court of Uttarakhand allowed the condonation of a 17-day delay in filing an appeal and admitted the appeal regarding the applicability of central ... Admissibility of appeal - Levy of tax - CST or VAT - HELD THAT:- The appellants, carrying on business outside the State, were to purchase goods from Uttarakhand from their suppliers, prima facie, it appears that the transaction involved inter-State sale and, accordingly, central sales tax is applicable and not Uttarakhand Value Added Tax. Appeal admitted. The High Court of Uttarakhand allowed the condonation of a 17-day delay in preferring an appeal. The court admitted the appeal regarding the applicability of central sales tax over Uttarakhand Value Added Tax in an inter-State sale transaction. The judgment and order under appeal were stayed, and parties were directed to maintain status quo until the appeal is heard. The parties were given the option to apply for an early hearing date.
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