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 776 - KERALA HIGH COURTRecovery proceedings initiated as per assessment order - stay was granted on condition of payment of 30% of the outstanding dues - Held that:- though a remand was made, the first appellate authority has specifically found that only if verification of books and accounts and invoice copies issued to various persons and institutions, revealed that the turnover is not relating to testing fees, service charges, service tax, education cess etc.; the authority could deem it to be turnover includable in the works contract of the petitioner. It is submitted by the learned Government Pleader that in Exhibit P4 the said finding was taken note of. However, that is a matter which has to be decided in appeal and going by the facts and circumstances noticed above, this Court is of the opinion that the appeal is to be disposed of and till such time, recovery proceedings shall be kept in abeyance. In such circumstance, Exhibit P6 is set aside - Decided in favour of assessee.
|