Before the Assistant Commissioner of Sales Tax, Cuttack I, an application for stay was moved.
Hence this Civil Appeal.
AA 302/CUIE/2006 2007/CT before the Assistant Commissioner of Sales Tax, Cuttack I Range Cuttack, Orissa, is whether sale of Superior Kerosene Oil by the appellant Bharat Petroleum Corporation Ltd. BPCL to another oil companypany via PDS route is exempted from sales tax in terms of numberification dated 1st July, 2000 issued by the Finance Department, Government of Orissa.
AA 174/CUIE/2006 07/CT before the Assistant Commissioner of Sales Tax, Cuttack I RangeCuttack, Orissa, is whether sale of Superior Kerosene Oil by the appellant Indian Oil Corporation Ltd. IOC to another oil companypany via PDS route is exempted from sales tax in terms of numberification dated 1st July, 2000 issued by the Finance Department, Government of Orissa.
The fundamental issue which arises for determination in a pending statutory Appeal No.
It was refused.
The fundamental issue which arises for determination in a pending statutory Appeal No.
Hence this Civil Appeal.
Stay was refused also by the Commissioner.
IN THE SUPREME COURT OF INDIA CIVIL APPELLATE JURISDICTION CIVIL APPEAL NO.4933 OF 2008 Arising out of S.L.P. C No.5658/2007 M s. Bharat Petroleum Corp. Ltd. Appellant s Versus Commr.
Hence, a Writ Petition came to be filed by the appellant Company.
By the impugned order, the High Court directed the appellant BPCL to pay a sum of Rs.20 lakhs pending hearing and final disposal of the appeal by the Assistant Commissioner of Sales Tax.
By the impugned order, the High Court directed the appellant IOC to pay a sum of Rs.75 lakhs pending hearing and final disposal of the appeal by the Assistant Commissioner of Sales Tax.
of Sales Tax Ors.
Respondent s ORDER Leave granted.
J. H. KAPADIA J. SUDERSHAN REDDY New Delhi, August 07, 2008.
Before the Assistant Commissioner of Sales Tax, Cuttack I, an application for stay was moved.
It was refused.
Aggrieved by the decision refusing stay, the interim matter was carried to the Commissioner of Commercial Taxes, Cuttack, Orissa.
The Revisional Authority partly allowed the Revision Petition and directed the appellant to pay a sum of Rs.65 lakhs.
Being aggrieved, a Writ Petition came to be filed by the appellant Company.
Aggrieved by the decision refusing stay, the interim matter was carried by the appellant herein in revision to the Commissioner of Commercial Taxes, Cuttack, Orissa.
