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of <h1>Transfer of Central Sales Tax from Andhra Pradesh to Jharkhand: Court Directs Adjustment</h1> <h3>Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others</h3> Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others - [2022] 105 G S.T.R. 471 (SC), 2022 (382) E.L.T. 163 (SC) Issues:1. Adjustment of tax paid on inter-state sales of buses.2. Applicability of Section 22(1B) of the Central Sales Tax Act, 1956.3. Direction for transfer of central sales tax amount between states.Analysis:1. The appellant challenged the order of the Central Sales Tax Appellate Authority regarding the inter-state sales of buses to APSRTC. The Appellate Authority did not direct the adjustment of tax paid on the transaction against the tax due to the State of Jharkhand. The appellant contended that the sales were inter-state and tax should be adjusted accordingly.2. The Court acknowledged that the sales were indeed inter-state transactions and that Tata Motors Limited was liable to pay central sales tax to the State of Jharkhand. However, the tax was mistakenly paid to the State of Andhra Pradesh, treating the sales as stock transfers. The Court highlighted the absence of provisions pre-insertion of Section 22(1B) in the Central Sales Tax Act, 1956, for the Appellate Authority to issue directions for tax refund or transfer between states.3. Despite the absence of Section 22(1B) at the time of the impugned order, the Court directed the State of Andhra Pradesh to transfer the central sales tax amount to the State of Jharkhand. This transfer was subject to the appellant providing proof of tax payment and verification by the authorities. The State of Jharkhand was instructed to adjust this amount against the central sales tax liability of the appellant on the inter-state sales within three months from the judgment date.In conclusion, the appeal was disposed of with the direction for the transfer of the central sales tax amount from the State of Andhra Pradesh to the State of Jharkhand, emphasizing the correct treatment of inter-state sales transactions and tax liabilities.
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