TMI Blog2002 (10) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... clause 1 read with Schedule V annexed to the notification in S.R.O. No. 1728/93 to the petitioner for the works executed by them during the periods 1995-96 and 1996-97 for them to claim reduced rate of tax at 4 per cent. The facts of the case are as follows: 2.. The petitioner was awarded contract for supplying, installing, testing and commissioning of diesel generator sets to various telephone exchanges of Department of Telecom, Kerala, which are within the administrative control of third to seventh respondents. The petitioner has been fulfilling the contracts as per the award for the past more than a decade. The petitioner has been reporting the turnovers to the first respondent regularly for each assessment year. The petitioner registe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs. 49,897 and total tax of Rs. 5,49,855. The fifth, sixth and seventh respondents, when passing the assessment order dated February 16, 2001 accepted the turnovers reported, but arrived at the tax payable at the rate of 10 per cent and imposed tax of Rs. 28,97,823 surcharge of Rs. 2,89,782 and penal interest of Rs. 25,21,100. For the assessment year 1995-96 the petitioner has supplied and installed the telephone exchanges, within the administrative control of the fifth, sixth and seventh respondents. The petitioner has stated the break up value for all these years. 5.. The first respondent issued notice of assessment to the Executive Engineers for other divisions and the seventh respondent directing them to withhold payments to the pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... liable to tax under the KGST Act, form D issued by the second respondent was not treated as a proper form entitling the petitioner to claim reduced rate of tax. The fifth, sixth and seventh respondents being a department of Central Government under S.R.O. No. 1728/93 under clause 1(4) read with Schedule V to the notification the tax payable on this in respect of sale of goods to the fifth, sixth and seventh respondents is only 4 per cent. But there is a condition in the notification that the said reduced rate of tax could be availed only if a certificate in duplicate as given in the annexure to the notification is issued by the fifth, sixth and seventh respondents. For the purpose of claiming reduced rate of tax, the petitioner approached f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... under rule 30A(6) of the Kerala General Sales Tax Rules, 1963 to the petitioner. Learned single Judge, who heard both cases, delivered common judgment, disposing of the cases as follows: "original petition is disposed of directing the petitioner to approach the Sales Tax Officer (WC) for appropriate certificates under rule 22A(3). There will be a further direction to the said officer to complete the petitioners assessment without any delay to enable the petitioners to settle their accounts with B.S.N.L. If there is grievance in the See page 57 supra. assessments made, petitioner is free to file appeal. The Sales Tax Officer (Works Contract), will within three weeks from the date of production of accounts and certificates from the B.S.N.L. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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