2016 (11) TMI 1536

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.... Tax Board be directed to hear and decide the appeal of the petitioner without insisting on any pre-deposit. Petitioner is a registered dealer under both the Rajasthan Value Added Tax Act 2003 (for short-'the VAT Act') and the Central Sales Tax Act, 1956 (for short- 'the CST Act') holding TIN No.08764201350. Petitioner is engaged in the manufacturing of automotive parts and accessories. Petitioner has a manufacturing unit at Tapukara, Bhiwadi, Distrit Alwar, State of Rajasthan. Petitioner manufactures parts of scooters and motorcycles such as battery cages, seat covers, stayfloors etc. for companies such as M/s. Honda Motorcycle and Scooter India Pvt. Ltd. (for short-'HMSI'). Petitioner set up its Depot at Bangalore, Kolar, Karnataka in ....

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....,371 and Rs. 95,41,642 respectively. Shri Sameer Jain, learned counsel for the petitioner submits that aggrieved thereby the petitioner preferred appeal along with stay application under Section 18A of the CST Act, 1956 before the Rajasthan Tax Board, Ajmer on 14.09.2016. The Tax Board by order dated 17.10.2016 while hearing the stay application, stayed the recovery of interest and penalty, subject to the condition that petitioner deposits tax amount along with adequate security within 15 days of receipt of the impugned order on 6.11.2016. Learned counsel for the petitioner submitted that if the alleged transaction was indeed treated to be an inter-state sale, the petitioner would be required to pay tax at lesser rate under the CST Act t....