Free Judgments

M/S Classic Engineering Co. vs The Commissioner Of Sales Tax on 24 November, 2015

1. These are nine appeals under Section 81 of the Delhi Value Added Tax
Act, 2004 (‘DVAT Act’) filed against a common majority order dated 19th
September 2012 passed by the Appellate Tribunal, Value Added Tax, Delhi
(‘Tribunal’) arising under similar facts and circumstances. In all these
appeals the following substantial question of law arises for consideration
and were framed by the order dated 21st August 2013:
2. In STA Nos. 1, 3, 17, 18 and 24 of 2013 the following further question
was framed for consideration:
3. In STA Nos. 1, 5, 6, 17 and 24 of 2013 the following additional question
was framed for consideration:
4. The Appellants are all authorised purchasing dealers as well as extended
first point sellers in terms of the Delhi Sales Act, 1975 (‘DST Act’). They
are engaged in the business of purchase and resale of taxable goods as a
dealer under the DST Act as well as the Central Sales Tax Act, 1956 (‘CST
Act’).

Source: Indian Kanoon

juris