2012 (2) TMI 595 - SC - VAT and Sales Tax

Summary

Issues involved: Clarification of order regarding Value Added Tax imposition by State of U.P. on goods being transported.

Summary:
The Supreme Court clarified an order passed on 23rd January, 2012, in response to an application filed by the respondent No.1 seeking clarification. The order had recorded submissions made on behalf of the State of U.P. and customers regarding the burden of Value Added Tax. It was mentioned that the determination of whether Value Added Tax was payable in respect of goods being transported through the State of U.P. was pending before the High Court. The Court directed the deletion of a specific sentence from the order and disposed of the pending applications without any costs being imposed.