Court : Sales Tax Tribunal STT Delhi
Reported in : (2007)10VST451NULL
1. The appellant is a Government of India undertaking engaged in the business of manufacture and sale of alloys and special steel. It has a factory situated in Bhadravati in the State of Karnataka, which was being run during the relevant assessment years, i.e., 1989 to 1993 by a State Government Company known as Visvesaraya Iron & Steel Ltd. (for short, "VSIL") which had its factory at Bhadravati (Karnataka). The transactions in dispute took place prior to the take over of VSIL by the appellant. In the assessments made under the Central Sales Tax Act, 1956 for the four years, the exemption claimed by VSIL on the alleged stock transfer of goods to its branch office situate in the stock-yard at Pune (State of Maharashtra) and certain other branches was allowed on the strength of the F forms filed by the assessee. Consequently, the value of stock transfers to Pune, etc., were excluded from the taxable turnover under the Central Sales Tax Act, 1956 (hereafter referred to as, "the CST ...
Tag this Judgment!Court : Sales Tax Tribunal STT Delhi
Reported in : (2007)9VST60NULL
1. Questioning the orders of the Madhya Pradesh sales tax authorities treating the alleged stock transfers to the branches in other States as inter State sales and levying Central sales tax thereon for the assessment years 1986-87 to 1990-91, appeals were filed before this authority on August 8, 2005. Before filing these appeals, the assessment orders passed under the Central Sales Tax Act, 1956 were questioned by filing revision petitions. The revisional authority, namely, the Additional Commissioner of Commercial Taxes, rejected the petitions and declined to interfere with the assessments made. After that, the applicant filed a writ petition in the Supreme Court of India under Article 32 of the Constitution impleading various other States in which the stock transferred goods were treated as local sales and tax collected thereon. The Supreme Court disposed of the writ petition on February 4, 2004 by passing the following order:Ashok Leyland Ltd. v. State of Tamil Nadu and therefore, ...
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