Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2014 (9) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2014 (9) TMI 373 - HC - VAT and Sales TaxVacation/modification of the interim order - Valuation - deduction from works contract value - Tripura Value Added Tax Act, 2004 - Held that:- Rule is based on public policy but the motivating factor is the existence of a parallel jurisdiction in another court. But the apex court has also held in C.B. Gosain Bhan v. State of Orissa [1963 (4) TMI 2 - SUPREME Court], that even when an alternative remedy has been availed of by a party but not pursued that the party could prosecute the proceeding under article 226 for the same relief. This court has also held that when a party has already moved the High Court under article 226 and failed to obtain relief and then moved an application under article 32 before this court for the same relief, normally the court will not entertain the application under article 32. In absence of any prescription or any other charges in the statute the Revenue cannot by way of exercise of the powers as provided under section 87 of the Tripura Value Added Tax Act cannot make any law in the form of "the rule" which stands contrary to what has been provided in the Act. Section 5(2)(c) of the Tripura Value Added Tax Act, 2004 is one of such rule which is entirely unworkable and vague. He has further submitted that in the present writ petition the horizon is much wider for consideration and it is different in nature. For non-disclosure of pendency of the previous writ petition or the interim order passed in connection therewith, it cannot be said there have been suppression of material facts. It cannot be denied that the writ petitioner has suppressed some facts, which were apparently material to the dispute as raised in the present writ petition. Therefore, the interim order dated March 12, 2013, stands modified and the direction that until further order the impugned memorandum dated June 25/30, 2005, the notification dated September 21, 2011, the notification dated November 26, 2011 and the notification dated February 1, 2011, shall remain suspended is hereby vacated. However, that part of the impugned assessment order for the years 2007-08, 2008-09, 2009-10, 2010-11 and 2011-12 whereunder in absence of any books of accounts the value towards the labour service charges and the other like charges have been assessed and deducted from the gross bill as per the amended rule 7A to determine the taxable turnover shall remain suspended till disposal of the writ petition. However, the Revenue shall be at liberty to redraw the demand notice in view of this order and also to proceed with the attachment proceeding in terms of the redrawn assessment order as indicated. - Decided in favour of Revenue.
|