Authority for advance ruling under State VAT Act cannot give clarifications under CST Act

0 comments Tuesday, July 2, 2013

Andhra Pradesh High court in Prathista Industries Limited vs Commercial tax Officer [2013] 61 VST 58 (AP) has held that Authority for advance ruling under State VAT Act cannot act as Authority for Advance Ruling under Central sales Tax Act, 1956.

The High Court held that provisions relating to the "Advance ruling" in State Act are not applicable to proceedings for assessment, reassessment, collection and enforcement of payment under CST Act, therefore authority for advance ruling constituted under State VAT Act cannot give clarifications as such authority under Central Saless Tax Act, 1956.
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