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2013 (6) TMI 668 - KARNATAKA HIGH COURTReopening of assessment - Non acceptance of return - Held that:- Though ground is raised before the first appellate authority that turnover included pure labour contract it is not made specific nor a claim for deduction of annual maintenance charges is made by the assessee, but only a ground. In the absence of any specific issue made in respect of annual maintenance charges and proper foundation having been laid by the assessee to claim the same, we cannot merely because the assessee had contended that the turnover included value of labour which was purely in the context of the earlier stand that it was only a works contract and not a sale and therefore we cannot permit the assessee to come up with such grounds in these revision petitions on the premise that the authorities have committed an error on this aspect. The main question of law sought to be raised in these revision petitions being the question as to the transaction is a sale or a works contract and in almost identical circumstances, the Supreme Court having held that it is a sale in Kone Elevators' case [2005 (2) TMI 519 - SUPREME COURT OF INDIA], this question is now covered by the judgment of the Supreme Court and therefore the revision petitions are only to be dismissed. - Decided against assessee.
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