C.A. No.-004949-004949 / 2019. THE STATE OF JHARKHAND vs M/S. AKASH COKE INDUSTRIES PVT. LTD. Supreme Court, 10-05-2019
|Party Name:||C.A. No.-004949-004949 / 2019. THE STATE OF JHARKHAND vs M/S. AKASH COKE INDUSTRIES PVT. LTD. Supreme Court, 10-05-2019|
|Judgement Date:||May 10, 2019|
IN THE SUPREME COURT OF INDIA
CIVIL APPELLATE JURISDICTION
CIVIL APPEAL NO.4949 OF 2019
(@ S.L.P.(C) No.2404 of 2018)
THE STATE OF JHARKHAND & ORS. … APPELLANT(S)
M/S. AKASH COKE INDUSTRIES PVT. LTD. … RESPONDENT(S)
CIVIL APPEAL NO.4950 OF 2019
(@ S.L.P.(C) No.2407 of 2018)
J U D G M E N T
K.M. JOSEPH, J.
1. Leave granted.
2. By the impugned judgment passed in a Writ
Petition, the High Court has directed the appellants
to reimburse the State Sales Tax paid by the
respondent-writ petitioner towards the purchase of
coal with statutory interest. The respondent-writ
petitioner purchased coal within the State of
Jharkhand. It paid sales tax in a sum Rs.17,89,412/-.
Coal was thereafter converted to coke. The coke was
thereafter sold by way of inter-state sale. On the
inter-state transaction, Central Sales Tax was levied
and it was paid in a sum of Rs.63,80,573/-.
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