Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2009 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (2) TMI 783 - KERALA HIGH COURTPenalty levied under section 45A of the Kerala General Sales Tax Act, 1963 for alleged evasion of sales tax due for 2000-01 - whether assessee is entitled to rebate of tax to the extent paid in Kerala for the purchase of chassis as well as for the body built thereon? Held that:- What is required to be proved for rebate is that the tax in fact is paid on chassis or body built thereon and the amount so paid. The payment of tax is obviously by body builder no matter whether it is recovered by the body builder from the assessee or not. However, without proof of payment of tax on the chassis and the body built thereon, the assessee is not entitled to rebate of tax. We clarify this position with direction to the assessing officer to modify the assessment after giving an opportunity to the assessee to produce documents pertaining to payment of tax on the body built on the chassis of each vehicle sold by the assessee. If the assessing officer has already modified the assessment granting exemption pursuant to the Tribunal's order, he shall rectify the assessment by following the above directions. In view of the direction issued by us, we direct the intelligence officer to reconsider the penalty orders also after receipt of revised order from the assessing officer, after giving the assessee an opportunity of being heard and to produce documents in the matter. If there is no scope for levy of penalty, then based on the revised order passed by the assessing officer, the intelligence officer will drop the proceedings for penalty. However, if there is no scope for levying penalty, he will issue notice to the assessee and issue fresh penalty orders.
|