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2016 (12) TMI 466 - HC - VAT and Sales TaxLevy of VAT - nature of activity - activity is in the nature of sale of goods or providing services - petitioner has only agreed to sell the dredger after completion of the construction. - in respect of the receipts for carrying out various services, petitioner had paid service tax as evident from Exts.P2 and P3, VAT to be levied or not - non-application of mind - Held that: - The petitioner has a case that they have been subjected to double taxation by calling upon them to pay service tax also. There is no dispute regarding the proposition as contended by the learned counsel for the petitioner that the sale tax and service tax are to be charged depending upon the nature of transaction and in their respective parameters. But, the question is how it has to be differentiated and which part of it can be assessed to tax under the Kerala Value Added Tax Act and which part could be assessed tax under the Service Tax Act. This is a matter which requires enquiry and I don't think that this Court will be justified in considering such issues at this stage of proceedings when the matter is still at large. - Petition dismissed for want of alternate remedy.
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