Court Rules Gas Sales as Inter-State; Orders VAT Refund for Unauthorized Tax Collection on Andhra Pradesh Deliveries.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Inter-State v/s Intra state sales - movement of GAS from Andhra Pradesh to UP / Gujarat - Place of delivery - Place of transfer to title of goods - held as interestate sale - Revenue directed to refund the tax collected without authority under VAT - HC....