2014 (3) TMI 1168 - HC - Indian Laws

Admissibility of appeal - Levy of tax - CST or VAT - HELD THAT - The appellants carrying on business outside the State were to purchase goods from Uttarakhand from their suppliers prima facie it appears that the transaction involved inter-State sale and accordingly central sales tax is applicable and not Uttarakhand Value Added Tax. Appeal admitted.

Summary

The High Court of Uttarakhand allowed the condonation of a 17-day delay in preferring an appeal. The court admitted the appeal regarding the applicability of central sales tax over Uttarakhand Value Added Tax in an inter-State sale transaction. The judgment and order under appeal were stayed, and parties were directed to maintain status quo until the appeal is heard. The parties were given the option to apply for an early hearing date.