https://www.taxtmi.com/caselaws?id=333353 The High Court upheld the Appellate Authority's decision treating a stock transfer as an inter-state sale. However, the High Court remitted the matter back to the Appellate Authority to address the petitioner's alternative claim for refund or transfer of tax paid in Bihar under Section 22(1B) of the Act. The High Court emphasized the Appellate Authority's power to issue directions for such refunds or transfers and clarified the jurisdiction of the High Court to review Appellate Authority's orders under Article 226 and/or 227 of the Constitution. en-us Mon, 26 Sep 2016 00:00:00 +0530 Sat, 17 Mar 2018 13:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=333353 The High Court upheld the Appellate Authority's decision treating a stock transfer as an inter-state sale. However, the High Court remitted the matter back to the Appellate Authority to address the petitioner's alternative claim for refund or transfer of tax paid in Bihar under Section 22(1B) of the Act. The High Court emphasized the Appellate Authority's power to issue directions for such refunds or transfers and clarified the jurisdiction of the High Court to review Appellate Authority's orders under Article 226 and/or 227 of the Constitution. Case-Laws VAT and Sales Tax Mon, 26 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=333353