Adjustment of amount of tax paid on inter-state sale ...

Appellate Authority's order on inter-state sale tax adjustment upheld; Section 22(1B) not applicable pre-insertion.

September 23, 2022

Case Laws     VAT and Sales Tax     SC

Adjustment of amount of tax paid on inter-state sale transaction, against the tax to be paid to the State of Jharkhand - In the present case the transaction is for the period prior to insertion of Section 22(1B) to the Act 1956 and the impugned order has been passed by the Appellate Authority pre-insertion of Section 22(1B) to the Act 1956. Therefore, as such, it cannot be said that the Appellate Authority has committed any error in not issuing any direction which now is permissible under Section 22(1B) of the Act 1956. - SC

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