Appeals to highest appellate authority enable review of interstate sales tax orders and permit conditional stays on deposit. Amendments clarify that accepted declarations under section 6A permit movement of goods subject to reassessment or revision on discovery of new facts or legal error. A new Chapter VA enables appeals to the highest appellate authority of the State against orders under section 6A, allows incidental tax issues to be raised, permits stays subject to deposit conditions, and provides for transfer of pending appeals. Section 20 narrows appeals to the Authority for inter State disputes on stock transfers, while section 22 replaces 'pre deposit' with 'deposit' and allows the Authority to direct refund or transfer of tax wrongly collected, limited by the central sales tax due on the transaction.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Appeals to highest appellate authority enable review of interstate sales tax orders and permit conditional stays on deposit.
Amendments clarify that accepted declarations under section 6A permit movement of goods subject to reassessment or revision on discovery of new facts or legal error. A new Chapter VA enables appeals to the highest appellate authority of the State against orders under section 6A, allows incidental tax issues to be raised, permits stays subject to deposit conditions, and provides for transfer of pending appeals. Section 20 narrows appeals to the Authority for inter State disputes on stock transfers, while section 22 replaces "pre deposit" with "deposit" and allows the Authority to direct refund or transfer of tax wrongly collected, limited by the central sales tax due on the transaction.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
