2015 (4) TMI 1092

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ition Nos. 492, S. B. Sales Tax Revision Petition Nos. 502 of 2008, S. B. Sales Tax Revision Petition Nos. 164 of 2012 - -<br>CST, VAT & Sales Tax<br>J.K. Ranka, J. For the Petitioner : Ms. Tanvi Sahai on behalf of R. B. Mathur For the Respondents &nbsp;: Mahesh Gautam on behalf of Mahesh Sharma and Alkesh Sharma ORDER The issue in all the instant petitions are about surcharge on turnover ta....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....case of Instrumentation Ltd., Kota [2012] 31 Tax Update 286 and contended that the clarification/circular dated August 31, 2001 was not a general circular but related to only Indian Oil Corporation Limited who had sought clarification as to whether turnover tax and surcharge is leviable or not and contended that this clarification/circular cannot be held to be having effect on all the assessees, a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....es Tax, U. P. v. Indra Industries [2001] 122 STC 100 (SC); [2001] 248 ITR 338 (SC) and State of Punjab v. Nestle India Ltd. [2004] 136 STC 35 (SC); [2004] 269 ITR 97 (SC) and Collector of Central Excise, Vadodra v. Dhiren Chemical Industries [2002] 126 STC 122 (SC); [2002] 254 ITR 554 (SC); [2002] 139 ELT 3 (SC) wherein the honourable apex court held as under (page 125 in 126 STC): "We need to m....