State of Andhra Pradesh cannot retain CST paid on transaction effected via RSO to APSRTC: SC

Tata Motors Limited Vs Central Sales Tax Appellate Authority (Supreme Court of India)

Supreme Court held that the State of Andhra Pradesh cannot retain the amount of central sales tax paid by the appellant on the transaction of sale effected through RSO, Vijayawada with respect to vehicles/buses sold to APSRTC.

Facts-

M/s Tata Motors Limited (assessee) has approached the Supreme Court challenging the order of the Central Sales Tax Appellate Authority, New Delhi. Assessee contended that though the transaction/sales of buses effected through RSO, Vijayawada sold to Andhra Pradesh State Road Transport Corporation were found to be in the nature of inter-state, no further consequential order has been passed by the Appellate Authority directing to adjust the amount of tax paid on the aforesaid transaction against the tax to be paid to the State of Jharkhand.

Conclusion-

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