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TMI Blog2005 (2) TMI 524X X X X Extracts X X X X X X X X Extracts X X X X ..... adesh 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. - Civil Appeals Nos. 1649-1653, 926-929 of 2005, & 1654 of 2001 Writ Petitions (Civil) Nos. 110, 615 of 2000, 540, 534 of 2001, 213 of 2003, 222 of 2004, - - - Dated:- 1-2-2005 - RUMA PAL, ARIJIT PASAYAT AND THAKKER C.K. JJ. A.K. Ganguli, Senior Advocate (Mrs. Hemantuika Wahi, Advocate, with him) for the respondent (State of Gujarat). T.S. D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s tax had been paid not only in Gujarat but also in the States in which the sales ultimately took place. In respect of the assessment years 1994-95 to 1999-2000, assessment orders were passed against the appellant under the Central Sales Tax Act, 1956 (for short, "the Act") on the ground that the transfers effected by the appellant were in fact inter- State sales within the meaning of the 1956 Act and, therefore, liable to Central sales tax and that in the absence of any C form the appellant was not entitled to the benefit of the concessional rate of the sales tax duty. These appeals have been preferred directly from the assessment orders without exhausting the remedies available to the appellant either under the Gujarat Sales Tax Act, 19 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 8] 108 STC 580 (SC). we remand the matter for being heard and disposed of by the Gujarat Sales Tax Appellate Tribunal which will determine the issues indicated herein in accordance with the provisions of rule 67 of the Gujarat Sales Tax Rules, 1970, i.e., after notice in the appropriate form to the States concerned to which, as claimed by the appellant, payment of local sales tax has been made. The Tribunal shall dispose of the matter within a period of four months. The interim order granted by this court on March 10, 2002 shall continue for a period of four months. If within the aforesaid period the matter is not disposed of by the Tribunal for any reason not attributable to the appellant it will be open to the appellant to pray for cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ishakhapatnam in the State of Andhra Pradesh and, therefore, subject to the tax under the Andhra Pradesh General Sales Tax Act, 1957. The appellant had exported aluminium through Vishakhapatnam under the Duty Entitlement Pass Book Scheme (DEPB) whereunder the appellant was entitled to get credit on the import duty of goods which were allowed to be imported by the appellant up to a prescribed limit. This right of the appellant was recognised under the Exim Policy to be freely transferable. The appellant held an auction of its import duty entitlement in respect of the DEPB Scheme at Bhubneshwar. The successful purchasers were persons/concerns of West Bengal and Maharashtra. The appellant treated the sales as inter-State sales and duly pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant could not have approached the Tribunal or the High Court. However, relying upon the decision of this court in Ashok Leyland Ltd. v. Union of India [1997] 9 SCC 10 See [1997] 105 STC 152 (SC). as well as the decision of this court in K.C.P. Ltd. v. State of M.P. [1998] 9 SCC 379 See [1998] 108 STC 580 (SC). 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. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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