https://www.taxtmi.com/caselaws?id=765455 Section 20 of the Central Sales Tax Act, 1956 was held inapplicable to an order passed under the Delhi Sales Tax on Works Contract Act, 1999 and the Delhi Sales Tax Act. The appellate provision is confined to orders of the highest State appellate authority where inter-State issues such as stock transfers or consignments are determined under the Central Sales Tax framework. Because the impugned order did not arise under the Central Sales Tax Act, the Tribunal found the appeal not maintainable. If any question of law arose from the Delhi sales tax proceedings, the proper remedy lay in the reference procedure under the Delhi Sales Tax Act. en-us Fri, 31 Jan 2025 00:00:00 +0530 Sat, 01 Feb 2025 08:41:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=765455 Section 20 of the Central Sales Tax Act, 1956 was held inapplicable to an order passed under the Delhi Sales Tax on Works Contract Act, 1999 and the Delhi Sales Tax Act. The appellate provision is confined to orders of the highest State appellate authority where inter-State issues such as stock transfers or consignments are determined under the Central Sales Tax framework. Because the impugned order did not arise under the Central Sales Tax Act, the Tribunal found the appeal not maintainable. If any question of law arose from the Delhi sales tax proceedings, the proper remedy lay in the reference procedure under the Delhi Sales Tax Act. Case-Laws VAT / Sales Tax Fri, 31 Jan 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=765455