SHREE GANESH ENTERPRISES Vs. CENTRAL COALFIELDS LIMITED

JUDGEMENT

(1.) This writ petition has been preferred for quashing and setting aside the TaxcumExcise Invoice raised by respondent no.5 in which amount of tax at Rs. 6,93,205/ and Rs. 6,79,217/ have been raised as a Central Sales Tax @ 5% of the sale price.

(2.) Being aggrieved by this TaxcumExcise Invoice (Annexure3) more particularly for raising Central Sales Tax to be paid by this petitioner @ 5% this petition has been preferred and it is submitted by the counsel for the petitioner that instead of Central Sales Tax @ 5% it should have been Jharkhand Value Added Tax @ 5% as the sale between this petitioner and respondent no.5 is an intraState Sale i.e. respondent no.5 has treated first sale between this petitioner and respondent 5 as a interState sale.

(3.) Looking to the counter affidavit filed by the State of Jharkhand in paragraph nos.12 and 14 it has been observed: