Court : Sales Tax Tribunal STT Gujarat
..... t(sic) that authority, so above discussed law and submission of both(sic) sides reveals that by notification issued by the government of india dated 17/03/2005, no central sales tax appellate authority is constituted as provided under section 19 of the central sales tax act but by that notification authority for advance ruling was empower to settled issue arising out of section 6a and section 9 of the central sales tax ..... natural justice are stated to have been violated it is open to the appellate authority in appropriate cases to set aside the order and require the assessing officer to decide the case de ..... (1) where the commissioner has reason to believe that the dealer has evaded the tax, he may, after taking into account all relevant materials gathered by him and after giving the dealer a reasonable opportunity of being heard, provisionally assess to the best of ..... so above discussed fact and legal position will shows that goods is not move on account of agreement entered into by the appellant with the customer.so above discuss fact and legal position clearly and categorically shows that example 2nd will apply ..... from the consumer prices collected and the same shall be credited to the gas pool account to continue to compensate oil for concessional gas price in the north east to continue providing a marketing margin to gail to compensate gail/oil for increases in the operating cost on account of inflation and for utilisation on r & d for exploration and exploitation of small fields .....
Tag this Judgment!