2024 (11) TMI 395

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....- 2022, CWP- 9858- 2022, CWP- 11288- 2022 - -<br>CST, VAT & Sales Tax<br>HON'BLE MR. JUSTICE SANJEEV PRAKASH SHARMA AND HON&#39;BLE MR. JUSTICE SANJAY VASHISTH PRESENT: &nbsp; For the Petitioner(s) - UOI : Mr. Sourabh Goel, Sr. Panel Counsel. For the Respondent: Mr. Saurabh Kapoor, Addl. AG, Punjab. SANJEEV PRAKASH SHARMA , J. (ORAL) 1. This order shall dispose of aforementioned app....

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....r determined gross turnover of sales in VAT-20 and enhanced the same, in view of the movement of the material inter-state to other railways. The appellant is registered with the Department of Excise & Taxation, Patiala with respect to VAT on the sale of surplus, unserviceable or old stores or materials or waste products or obsolete or discarded machinery or parts of accessories thereof. ....

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....n dispute, in this case within a period of two months, after the receipt of certified copy of this order. The superintendent shall ensure the supply of the copy of the Counsel for both the parties as soon as the same is available." 3. While framing question of law, Tribunal passed the order that the recovery would not be done subject to appellant/applicant depositing 10% of the tax due of the a....

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...., as a pre-condition for admission in stay, which is in consonance with Section 18 (A) (5) of the CST Act. Section 18 (A) (5) of the CST Act, is to be noted as under:- "18A. Appeals to highest appellate authority of State.- xx xxx xx xxx xx xxx xx xxx (5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the ap....