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2009 (12) TMI 865 - HC - VAT and Sales TaxInstalled production capacity of the petitioner's unit been fixed at 30,000 M.T. of vanaspati ghee per year Held that:- Learned senior counsel for the petitioner submits that the composition amount should have been calculated treating the installed production capacity as 18,750 M.T. per year and not by 30,000 M.T. We find that the said argument was raised in reply to the show-cause notice but has not been addressed by respondent No. 2 while passing the impugned order, therefore, the impugned order is vitiated. The Commissioner has not considered the capacity of other parts of the unit nor there appears to be any indication thereof in the survey report done by the Deputy Commissioner. As against this, the petitioner has filed various documents which cannot be said to be wholly irrelevant or manufactured. The plant was got installed through Alfa Lavel India Limited and Mech Process Engineers P. Ltd. They supplied the plant and machineries on turnkey basis. The agreements dated July 4, 1991 and July 2, 1991, with these suppliers are on the record and they prima facie do support the case of the petitioner. Thus the matter requires reconsideration by respondent No. 2, in the light of the observations made. W.P. allowed by way of remand.
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