2023 (2) TMI 1096

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..... harged applicable VAT / Sales Tax on such transaction - deemed sale or not - it was held by CESTAT that In the impugned case, the appellants have transferred the right of possession and effective control of the wagons leased out by them to the South Western Railways. The appellants have also discharged applicable VAT / Sales Tax on such transaction, therefore, the activity undertaken by the app .....

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..... . Agrawala, AOR ORDER Delay condoned. Having gone through the impugned judgment and order(s) passed by the Customs, Excise Service Tax Appellate Tribunal (CESTAT), it cannot be said that the Tribunal had committed any error which calls for interference by this Court. In fact, we are in complete agreement with the view taken by the Tribunal. All these Appeals deserve to be dismisse .....

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