ASHWANI KUMAR MISHRA,J. - (1.) This petition challenges an order passed by the Commercial Tax Tribunal, Ghaziabad, dated 26.12.2016, disposing of the interim application filed in Second Appeal No. 596 of 2016, pertaining to the year 2013-2014 in respect of Central Sales Tax.
(2.) Petitioner contends that it is a company which has a manufacturing unit at Ghaziabad and has various other units in different States of the country. It is stated that the petitioner is manufacturing Piston Ring at Ghaziabad, which is then transported to different States and after addition to its value, the end product is subjected to payment of local tax in other States. According to the petitioner, the stock transfer which takes place from Ghaziabad to other places, does not constitute inter State sale so as to attract liability of tax. It is also stated that in respect of assessment proceedings for the previous year, the authorities themselves have not treated similar stock transfer to be inter State sale. It is contended that for the first time such stock transfer is treated as inter State Sale and the assessment order is challenged by filing an appeal, which is pending before the appellate authority. An application for grant of interim protection has been field in which the order impugned has been passed. The order under challenge notices the contention raised on behalf of the petitioner and the petitioner has been directed to deposit 20% of the disputed tax amount within 10 days and the demand of the balance amount has been stayed, provided the petitioner deposits security to the satisfaction of the assessing authority for the balance amount. It is this order, which is under challenge, in the present writ petition.
(3.) Learned counsel for the petitioner states that the order is cryptic and non reasoned, and is not liable to be sustained inasmuch as the appellate authority has merely noticed the contention of the parties and no reasons or finding, even prima facie, in respect thereof have been given.;