Sanjeev Prakash Sharma,J. - (1.) Heard. The instant Sales Tax Revision Petition is admitted on the following question of law:- "Whether the sale of cars T-1 to T-20 shall be treated as complete at Jaipur on the ground that they were delivered at Jaipur or whether their sale shall be treated as complete at Delhi as the formalities of sale were completed at Delhi and the tax has been paid at Delhi. In other words, whether the sale of cars is to be treated as intra-State or shall be treated as a local sale?" Since respondents are represented through counsel, fresh notices need not be issued.
(2.) As regards interim relief, learned counsel appearing for the petitioner submits that the petitioner has already paid tax for the concerned cars treating the same as intra-State sale at Delhi and the petitioner, under the order impugned passed by the Tax Authorities, has also deposited the amount as a local tax as well as penalty and interest at Jaipur. However, further interest on the delayed payment of penalty is being demanded.
(3.) It is noticed that there was an interim order passed by the Sales Tax Board operating in favour of the petitioner during the pendency of the appeal.;