Court : Sales Tax Tribunal STT Delhi
Reported in : (2007)9VST60NULL
..... the order dated march 2, 2006 reads as follows: by virtue of section 25 of the act [substituted by section 7 of the central sales tax (amendment) act, 2005], all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority, shall stand transferred together with the records thereof to the highest appellate authority of the concerned state with effect from march 1, 2006. ..... when chapter vi was first introduced by the central sales tax (amendment) act (act 41 of 2001), the parliament in its wisdom thought it desirable to provide a direct appeal to the central sales tax appellate authority (for short, "the cstaa") even against an order of assessing officer made under the substantive provisions of the cst act.this measure was conceived apparently to remove the uncertainty and to find a speedy legal solution to the conflicting claims by the sales tax authorities of different states ..... - (1) on and from the commencement of the central sales tax (amendment) act, 2005, all appeals (except appeals against orders of the highest appellate authority of the state) pending before the authority notified under sub-section (1) of section 24 shall stand transferred together with the records thereof to ..... certain provisions of chapter vi were amended by the cst (amendment) act, 2005 (act 3 of 2006). .....
Tag this Judgment!Court : Sales Tax Tribunal STT Delhi
Reported in : (2007)10VST451NULL
..... central sales tax appellate authority, came to be constituted by the central sales tax (amendment) act, ..... beyond the despatch of goods to the branch while referring to form f.we again quote the passage in paragraph 110 (para 91 in stc): the purpose of verification of the declaration made in form f, therefore, is as to whether the branch office acted merely as a conduit or the transaction took place independent to the agreement to sell entered into by and between the buyer and the registered office or the office of the company situated outside the state.particulars in f form ..... of the appropriate state, shall, on behalf of the government of india, assess, reassess, collect and enforce payment of tax, including any interest or penalty, payable by a dealer under this act as if the tax or interest or penalty payable by such a dealer under this act is a tax or interest or penalty payable under the general sales tax law of the state ; and for this purpose they may exercise all or any of the powers they have under ..... goods which, in accordance with the provisions of sub-section (3) of section 5, is a sale in the course of export of those goods out of the territory of india] (1a) a dealer shall be liable to pay tax under this act on a sale of any goods effected by him in the course of inter-state trade or commerce notwithstanding that no tax would have been leviable (whether on the seller or the purchaser) under the sales tax law of the appropriate ..... new merton board mills [1933] 2 kb .....
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