Starlog Enterprises Ltd. Vs State of Maharashtra (Maharashtra Sales Tax Tribunal Mumbai)
A demand of CST of over Rs. 2 crores was raised, along with interest and penalties, on the ground that the appellant has not produced “C” forms
The appellant is engaged in providing cranes on hire. It provided 30 cranes on hire to M/s Essar on “as is where is” basis. It issued sale invoice. However, demand of CST of over Rs. 2 crores was raised, along with interest and penalties, on the ground that the appellant has not produced “C” forms. The appellant contended that there is no question of inter state sale as the cranes were at the respective location at the point of sale. However, the Appellate authority also upheld this order. Hence, appeal.
Hon’ble Maharashtra Sales Tax Tribunal, Mumbai set aside the order and allowed the appeal. It held that original invoices are available with the appellant which have not been considered by the appellate authority. Hence, it remanded the matter back to the appellate authority to consider the invoices, sales agreement, delivery challans etc and other documents which are now available with the appellant to consider their claim of no CST is payable.
