1999 (11) TMI 844

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....cases arise out of a common order passed by the Sales Tax Appellate Tribunal. The orders questioned in appeals before the Tribunal were those levying interest on the delayed payment of sales tax dues under the Central Sales Tax Act and Andhra Pradesh General Sales Tax Act. As far as Central Sales Tax Act is concerned, it is now settled by the Supreme Court in India Carbon Ltd. v. State of Assam [1....

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....ent of certain amount at one time and a further amount after some more time, does not amount to an order permitting payment of tax in instalments, made under the Andhra Pradesh General Sales Tax Act. It is neither an order passed under the provisions of the Act nor does it tantamount to an order permitting payment of tax by instalments. It was an ad hoc order granted by way of interim measure in o....