2011 (3) TMI 1718 - HC - VAT and Sales Tax

Summary

Issues involved: Appeal against Value Added Tax Tribunal order, challenge to imposition of tax, validity of Section 6A of the Central Sales Tax Act, 1956.

The Central Sales Tax Appellate Authority, New Delhi, decided the appeal u/s 20 of the Central Sales Tax Act, 1956, against the order of the Value Added Tax Tribunal, Ahmedabad. The Appellate Authority upheld the imposition of tax based on Section 6A of the Act and other relevant provisions, along with considering the facts of the case and the decision of the Supreme Court.

The petitioner initially moved to the Supreme Court in Special Leave to Appeal (Civil) No.35734/2010, which was later withdrawn with liberty to approach the High Court u/s Article 226 of the Constitution of India. The Supreme Court directed the petitioner to file a writ petition, to be considered by the High Court on its own merits.

The writ petition was filed seeking permission to present evidence before the Central Sales Tax Authorities to demonstrate that the goods were dispatched on consignment basis, not as interstate sales. Additionally, the validity of Section 6A of the Act was challenged. However, during arguments, the petitioner decided not to challenge the validity of Section 6A. The Court accepted this decision and closed that aspect of the petition, allowing the petitioner to pursue other reliefs before the appropriate Court.

The Court scheduled the writ petition to be heard before the Bench handling Sales Tax (Admission) matters on 1st April 2011.