Supreme Court · 2022 INSC 992 · Decided 21 September 2022
Tata Motors Limited v. Central Sales Tax Appellate Authority & Others
- Court
- Supreme Court of India
- Citation
- 2022 INSC 992 · [2022] 4 S.C.R. 870
- Case number
- CIVIL APPEAL No. 6450/2012
- Decided
- 21 September 2022
- Bench
- M.R. SHAH, KRISHNA MURARI (2-judge bench)
- Outcome
- Disposed off
- Case type
- Civil
Headnote
Central Sales Tax Act, 1956 - s.22(1B) - Finance Act, 2010 - Sales effected through RSO, Vijayawada w.r.t vehicles/buses sold to APSRTC were in the nature of inter-state sale - Appellant was thus liable to pay central sales tax to the State of as stock transfer, it paid the tax on the aforesaid transaction to the State of Andhra Pradesh which is not leviable by it - Central Sales Tax Appellate Authority though found the transaction to be in the nature of inter-state sale but, passed no further consequential order directing to
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