Judgment Search Results Home > Cases Phrase: sashastra seema bal act 2007 section 7 liability for service outside india Court: sales tax tribunal stt gujarat Page 1 of about 1 results (0.056 seconds)

Gas Authority of India Ltd. Vs. the State of Gujarat and ors.

Court : Sales Tax Tribunal STT Gujarat

..... central government shall constitute, by notification in the official gazette, an authority to settle inter-state dispute falling under section 6a read with section 9 of this act, to be known as "the central sales tax appellate authority (hereinafter referred to as the authority)".............. section 25. on and from the date when the authority ..... that the branch transfers from state of gujarat to destinations outside the state were inter-state works contracts and were not exigible to tax under the state act. the assessing officer rejecting the contention, and treating the branch transfers as sales in the course of inter-state works contract provisionally assessed the petitioner ..... of the petitioner that the branch transfers were inter-state works contract and not inter-state sales. he held them exigible to tax under the central act. it was on taking such view of law that the assessing officer provisionally assessed the petitioner and consequently imposed tax, interest and penalty on it for .....