https://www.taxtmi.com/caselaws?id=259539 The Court dismissed the applications seeking direction to forward questions of law regarding assessment orders under BST and CST. The Tribunal found the levy of Sales Tax on Custom Duty unjustified as there was no evidence the dealer paid the duty before delivering goods. The Court upheld the Tribunal's decision, emphasizing the lack of merit in the applications as no wider questions of law were raised. The judgment addressed issues of Sales Tax exemption, confirmation by the Joint Commissioner, partial allowance of Second Appeals, and dismissal of reference applications. en-us Tue, 28 Oct 2014 00:00:00 +0530 Wed, 13 May 2015 06:13:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=259539 The Court dismissed the applications seeking direction to forward questions of law regarding assessment orders under BST and CST. The Tribunal found the levy of Sales Tax on Custom Duty unjustified as there was no evidence the dealer paid the duty before delivering goods. The Court upheld the Tribunal's decision, emphasizing the lack of merit in the applications as no wider questions of law were raised. The judgment addressed issues of Sales Tax exemption, confirmation by the Joint Commissioner, partial allowance of Second Appeals, and dismissal of reference applications. Case-Laws VAT and Sales Tax Tue, 28 Oct 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=259539