1996 (12) TMI 376

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....f valves, sold certain quantities of stocks to certain oil companies in Maharashtra State and collected sales tax at the lower rate of 4 per cent on production of "C" forms by the purchasers. The valves sold by the respondent-assessee were fitted to gas cylinders by the purchasers and the cylinders were ]eased out to customers. The question before the Sales Tax Appellate Tribunal was whether the v....

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....er in the State, where the assessee was brought to tax, to conduct an enquiry. The tax authorities in the State of Maharashtra may if they choose, conduct an enquiry under section 10-A of the Central Sales Tax Act, 1956 for imposing penalty on the purchasers which can be quantified with reference to the tax which would otherwise have been imposable. The learned counsel for the respondent-assessee ....