SHIV SHAKTI KIRANA KENDRA Vs. COMMISSIONER

JUDGEMENT

(1.) THE Delhi Sales Tax Act, 1985 was repealed on the passing of the Delhi Value Added Tax Act, 2004 with effect from 01.04.2005. The issue in these batch of appeals is : with respect to appellate proceedings which were pending under the Delhi Sales Tax Act whether further appeal, after repeal of the Delhi Sales Tax Act, would lie under the provisions of Section 81 of the new Delhi VAT Act, 2004 or whether the appellants have to seek reference under Section 45(1) or 45(2) of the old Delhi Sales Tax Act.

(2.) THE respondent contends that the present appeals are not maintainable under the Delhi VAT Act and the appellant contends that the appeals are maintainable.

(3.) THE appellant has strongly relied upon the decision of the Punjab and Haryana High Court in the case of M.U.S. Marketing Pvt Ltd. Vs. State of Punjab & Another [(2008) 12 VST 123 (P&H)] and also the decision of this Court in the case of International Metro Civil Contractors Vs. Commissioner of Sales Tax/VAT (2008) 16 VST 329 (Delhi). The respondent on the other hand has relied upon the recent decision of the Hon 'ble Supreme Court in the case of Gammon India Ltd. Vs. Spl. Chief Secretary & others [2006] 145 STC 1(SC) and the earlier decision of the Supreme Court in the case of Hoosein Kasam Dada (India) Ltd. Vs. The State of Madhya Pradesh 4 STC 114(SC).