https://www.taxtmi.com/caselaws?id=233446 Writ jurisdiction was held maintainable despite an alternate-remedy objection because the assessment was made by an authority alleged to have ceased to hold office, and the issues raised turned on constitutional and statutory interpretation rather than disputed facts. The Court further applied Section 3 of the Central Sales Tax Act, 1956 and treated the sale of natural gas under the PSC, GSPA and GTA as an inter-State sale, since movement from Andhra Pradesh to Uttar Pradesh was occasioned by the contract and title passed at the delivery point. VAT under Uttar Pradesh law was therefore not leviable, and the assessment order, consequential demands and collected tax were quashed with refund directed in accordance with law. en-us Fri, 07 Sep 2012 00:00:00 +0530 Wed, 01 May 2013 17:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233446 Writ jurisdiction was held maintainable despite an alternate-remedy objection because the assessment was made by an authority alleged to have ceased to hold office, and the issues raised turned on constitutional and statutory interpretation rather than disputed facts. The Court further applied Section 3 of the Central Sales Tax Act, 1956 and treated the sale of natural gas under the PSC, GSPA and GTA as an inter-State sale, since movement from Andhra Pradesh to Uttar Pradesh was occasioned by the contract and title passed at the delivery point. VAT under Uttar Pradesh law was therefore not leviable, and the assessment order, consequential demands and collected tax were quashed with refund directed in accordance with law. Case-Laws VAT and Sales Tax Fri, 07 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233446