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2020 (2) TMI 305 - HC - VAT and Sales TaxInterpretation of statute - Base Production Volume and the Base Sales Volume as eligibility for claiming the sales tax - Interest Free Sales Tax Deferral Scheme - HELD THAT:- While no valid exception can be taken to the Clause 5.3 of the Eligibility Certificate issued in terms of the G.O.Ms.No.119 dated 13.04.1994 read with original notification G.O.Ms.No.500 dated 14.05.1990, but they seems to have genuine confusion which is arising on the computation of the Base Production Volume/Base Sales Volume on availing taxable turnover in the present case. Whether the Base Sales Volume comprises only local sales taxable under the TNGST Act or would include the Global Sales made by the Assessee viz., Branch transfers, interstate sales and even Export Sales. Since there was no clarity with regard to the same, in the Eligibility Certificate issued to the petitioner, the Revenue has taken a different stand in the Notice dated 29.09.2009 and which resulted in this litigation. The clarity about the inclusion of the sales which are not taxable under the provisions of the TNGST Act to be taken as Base Sales Volume or not, it ought to have been discussed even before issuance of the Eligibility Certificate itself, so that any confusion with regard to availment of the benefit of deferral in terms of the EC could have been removed at that time itself. We should relegate the Appellant/Assessee back to the stage where the confusion about determination of the Base Production Volume/Base Turnover arose and the respondents/SIPCOT as well as the Commercial Tax Department should take a joint decision in the matter with regard to the said terms definite in the Scheme itself after giving an opportunity of hearing to the Appellant/Assessee. The respondents/SIPCOT and Commercial Taxes Department are directed to constitute a Joint Committee of the two Senior Officials of the respective Departments to re-decide the issue of the Base Turnover in the light of the contentions raised by the Appellant/Assessee in this Court - appeal disposed off.
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