1992 (1) TMI 351

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....athan, V. Ramaswami and A.S. Anand, JJ. 1. In this writ petition, the petitioner Company challenges the levy of Central Sales Tax on certain transactions. This levy was the result of an order passed by the Deputy Commissioner of Sales Tax. The petitioner came to this Court at the stage when notice had been issued by the Deputy Commissioner. this Court issued a show cause notice and permitted the ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... when there is already a stay order restraining the department from collecting the amounts of central sales tax pending disposal of this writ petition. In view of this, we adjourn this writ petition by a period of six months and direct the petitioner to file an appeal from the order of the Deputy Commissioner to the Sales Tax Appellate Tribunal within one month from today along with an application....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fact, all through, the petitioner has accepted its liability under the local sales tax enactment and appears to have also paid the tax. The grievance of the petitioner is that, in the event of the impugned levy of Central Sales tax being upheld, the taxes paid to the various States under the various State enactments in respect of the same transactions have to be refunded to it. On this issue, we h....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e can make claims for refund of the sales tax paid in various States in case these transactions are held to be inter-State sales. We express no opinion on this issue for the present. We leave it to the petitioner to consider whether it should take any steps as suggested by Sri Poti and if so whether it should do so immediately or after the Tribunal's decision in the Andhra Pradesh matter. 4. ....