TaxTMI 
TaxTMI 
2005 (2) TMI 524
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....y, Senior Advocate (Manoj Saxena, Mohan Prasad Meharia, S.K. Mittra and Debojit Borkakati, Advocates, with him) for certain respondents in other appeals. L. Nageshwar Rao, Senior Advocate (Sameer Parekhand D.P. Mohanty, Advocates, with him) for the appellant (Gail India Ltd.) Sushil Kumar Jain, A.P. Dhamija, H.D. Thanvi, Sarad Singhania, Ram Niwas and Ravi Maheshwari for certain respondents. B.S. Banthia, Vinay Kumar Garg, Aruneshwar Gupta, Punit Dutt Sharma, T.V. Ratnam, Radha Shyam Jena, R.C. Verma, G. Prabhakar and Subramonium Prasad, Advocates, severally for certain respondents. Sakesh Kumar and Satish K. Agnihotri, Advocates, for certain respondents. Altaf Ahmed and V.A. Mohta, Senior A....
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....26 of the Constitution. According to the appellant, they have approached this court directly because of the decision of this court in Ashok Leyland Ltd. v. Union of India [1997] 9 SCC 10(1) which had directed similar issues raised to be decided by the local Tribunal. This order has also been followed by another Bench of this court in K.C.P. Ltd. v. State of M.P. [1998] 9 SCC 379(2). At the time of issuing notice, this court had granted stay of the demand raised by the respondent on the appellant. The interim order is still operative. It is pointed out by the learned counsel appearing on behalf of the respondent that similar matters had been disposed of by an order passed by this court on February 4, 2004 by remanding the matter back to t....
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....dent uninhibited by the interim order granted by this court. It is pointed out by the learned counsel appearing on behalf of the appellant that apart from this particular issue there were other issues arising out of the assessment order which also would require determination by the Tribunal. Any of such issues raised may also be decided by the Tribunal, provided the appellants file the appeal within a period of two weeks from date. If such an appeal is filed before the Tribunal, the interim order will continue for four weeks as directed. If no such appeal is filed, the interim order granted by us will automatically stand vacated. The interim order passed by this court had not in fact protected future demands. It will be open to the appel....
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....issued by the Commercial Tax Officer, Vishakhapatnam, claiming that the transaction was a local sale within the meaning of the Andhra Pradesh General Sales Tax Act, 1957. It was alleged in the show cause notice that the DEPB licences were registered with the Vishakhapatnam port through which the exports were made. It was, therefore, held that the situs of the sale was Andhra Pradesh. Impugning this decision, the learned counsel for the appellant has submitted that the sale was clearly an inter-State sale because the licences were granted by the Director General of Foreign Trade under the DEPB Scheme in Cuttack. The appellant carries on business in Bhubneshwar. The auction was held in Bhubneshwar. It is, therefore, said that there was no ....