9911796707
TMI Blog2024 (11) TMI 395X X X X Extracts X X X X X X X X Extracts X X X X ..... br>CST, VAT & Sales Tax X X X X Extracts X X X X X X X X Extracts X X X X ..... in view of the movement of the material inter-state to other railways. The appellant is registered with the Department of Excise & Taxation, Patiala with respect to VAT on the sale of surplus, unserviceable or old stores or materials or waste products or obsolete or discarded machinery or parts of accessories thereof. The benefit under the VAT Act have already been granted by the Designated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rder. The superintendent shall ensure the supply of the copy of the Counsel for both the parties as soon as the same is available." 3. While framing question of law, Tribunal passed the order that the recovery would not be done subject to appellant/applicant depositing 10% of the tax due of the assessment year in dispute. 4. Learned counsel submits that the pre-deposition under Section 18 (A) ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Section 18 (A) (5) of the CST Act, is to be noted as under:- "18A. Appeals to highest appellate authority of State.- xx xxx xx xxx xx xxx xx xxx (5) Notwithstanding anything contained in a State Act, the highest appellate authority of a State may, on the application of the appellant and after considering relevant facts, including the deposit of any amount towards local or central sale ..... X X X X Extracts X X X X X X X X Extracts X X X X
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