https://www.taxtmi.com/caselaws?id=102600 The Supreme Court upheld the High Court's decision, ruling that the Sales Tax Officer in U.P. lacked jurisdiction to impose the Central sales tax on inter-State sales of coal. The Court emphasized that the "appropriate authority" for tax collection is the state where the movement of goods originates, in this case, Bihar. The judgment clarified the significance of the starting state in determining tax liability under the Central Sales Tax Act, 1956, and dismissed the appeal with costs. en-us Mon, 03 Aug 1987 00:00:00 +0530 Wed, 11 Sep 2013 12:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102600 The Supreme Court upheld the High Court's decision, ruling that the Sales Tax Officer in U.P. lacked jurisdiction to impose the Central sales tax on inter-State sales of coal. The Court emphasized that the "appropriate authority" for tax collection is the state where the movement of goods originates, in this case, Bihar. The judgment clarified the significance of the starting state in determining tax liability under the Central Sales Tax Act, 1956, and dismissed the appeal with costs. Case-Laws VAT and Sales Tax Mon, 03 Aug 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102600