9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2005 (2) TMI 524 - SC - VAT and Sales TaxWhether the sales in question were inter-State or intra-State sales? Held that - The issue whether the transactions in question were inter-State sales or intra-State sales and if so whether the same had taken place in Andhra Pradesh are issues which should be decided as a question of fact initially by a fact-finding Tribunal. It is true that by virtue of the provisions of sections 21-E and 21-F of the Andhra Pradesh General Sales Tax Act, 1957 the appellant could not have approached the Tribunal or the High Court. We transfer these matters to the Andhra Pradesh Sales Tax Tribunal for determining the aforesaid issues and any other issues which are appropriately raised at the instance of the parties. Pending the determination by the Tribunal the interim order granted by this court on March 22, 2002 will continue to operate. We make it clear that before the Tribunal takes any decision the Union of India and State of Orissa must be given notice.
Issues involved:
1. Interpretation of Central Sales Tax Act, 1956 regarding inter-State sales and local sales tax. 2. Jurisdiction of Gujarat Sales Tax Appellate Tribunal in resolving tax disputes. 3. Determination of situs of sale under Andhra Pradesh General Sales Tax Act, 1957 for transactions under DEPB Scheme. Analysis: Issue 1: Interpretation of Central Sales Tax Act, 1956 The appellant purchased gas from ONGC and transferred it to various states, claiming it as stock transfers with local sales tax paid. However, assessment orders were passed considering these transfers as inter-State sales liable to Central sales tax. The appellant approached the Supreme Court directly, citing precedents directing similar issues to be decided by local Tribunals. The Court emphasized the need for fact-finding and remanded the matter to Gujarat Sales Tax Appellate Tribunal for resolution under the Act, allowing a continuation of the interim order. Issue 2: Jurisdiction of Gujarat Sales Tax Appellate Tribunal The Court acknowledged the need for a fact-finding Tribunal to resolve the issues raised under the Act. Referring to previous judgments, the Court remanded the matter to the Gujarat Sales Tax Appellate Tribunal for determination in accordance with the relevant rules, ensuring notice to concerned states for local sales tax payments. The Tribunal was directed to dispose of the matter within four months, with provisions for interim relief continuation. Issue 3: Determination of situs of sale under Andhra Pradesh General Sales Tax Act, 1957 Regarding transactions under the DEPB Scheme, a dispute arose whether sales occurred in Andhra Pradesh or were inter-State sales. The appellant argued for inter-State sales due to auction location and extra-territorial elements. The Court found these issues to be factual and transferred the matter to the Andhra Pradesh Sales Tax Tribunal for determination, with a continuation of the interim order. Notice to Union of India and State of Orissa was mandated before any decision by the Tribunal. In conclusion, the Supreme Court addressed complex tax disputes involving interpretation of sales tax laws, jurisdiction of Tribunals, and determination of situs of sales under different Acts. The Court emphasized the need for fact-finding and remanded the matters to respective Tribunals for resolution, ensuring procedural fairness and continuation of interim relief where applicable.
|
