The Supreme Court has issued notices to 23 states and three UTs on a petition by Tata Motors seeking quashing of the Central Sales Tax Appellate Authority's decision asking it to pay Central Sales Tax to the tune of around Rs 14 crore on sale of bus chassis to the Andhra Pradesh government.

A Bench headed by Justice SH Kapadia while refusing to stay the impugned judgement issued notices on Monday to the Central Sales Tax Appellate Authority, 23 states and three Union Territories.