Supreme Court of India
Tata Motors Limited v. Central Sales Tax Appellate Authority & Others
INSC stands for INDIAN SUPREME COURT. A neutral citation scheme assigned by the Court itself, so a judgment can be cited without depending on a commercial law reporter. INSC is the neutral citation scheme assigned by the Supreme Court, so a judgment can be cited without depending on a commercial law reporter.
From the 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 Jharkhand however, treating the sale 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 adjust the amount of tax paid…
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