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2015 (9) TMI 415 - KERLA HIGH COURTFixation of 'floor rate' for collection of advance tax – Petitioner challenges Ext.P6 Circular, issued by commissioner, alleging that digitally signed Form 15 was not practical, to be followed in case of petitioners who are engaged in field of timber business – It is also pointed out that, Commissioner adopted discriminative stand in so far as, some of dealers trading 'Cement' and 'Rubber' stand excluded from satisfying requirement under Ext.P6 – Held that:- Admitted position that Commissioner have power to issue Circular under different circumstances to meet requirements under statute, especially with regard to fixation of 'floor rate' for collection of advance tax under Section 16(A) of Act – Therefore while sustaining power and jurisdiction of Commissioner to have issued relevant Circular, Court directs Commissioner to consider grievance of petitioners as per relevant representations, especially with reference to non-availability of internet facility at relevant place and also as to transportation of goods through railway wagons – Decided partially in favour of Petitioner.
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