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2020 (2) TMI 1052 - HC - VAT and Sales TaxValuation - inclusion of VAT in the assessable value - inter-State purchasers of High Speed Diesel at the concessional rate 2% of CST, on the basis of Form-C - Sections 47(1)(b) and 48(1) of the Jharkhand Value Added Tax (JVAT) Act, 2005 - HELD THAT:- At this stage, only notices have been issued to the petitioners Companies and they have been asked to satisfy the Commercial Taxes Authorities, with the relevant documents, that they had not committed any breach of the provisions of Sections 47(1)(b) and 48(1) of the JVAT Act - Admittedly, this is not a final action against the petitioners Companies, by which, the petitioners companies are aggrieved. At this stage the petitioners Companies have only to satisfy the concerned authorities, with the help of the documents called for, that they had not committed any violation of Sections 47(1)(b) and 48(1) of the JVAT Act, and in case they are able to satisfy the concerned authorities on these facts, no action is warranted against them, for which, the final decision has to be taken by the Commercial Taxes Authorities, on the basis of the documents, to be produced by the petitioners Companies. It is directed that the petitioners Companies to appear before the Commercials Taxes authorities with the relevant documents, and their reply to the show cause notices, which shall be considered by the authorities concerned, who may take appropriate action, taking into consideration the fact, whether the petitioners companies had reduced the base price of the High Speed Diesel to the actual price, on which, the same was purchased by them at the relevant point of time, and whether they had escalated or decreased their bills to the actual price of the High Speed Diesel paid by them, as compared to the base price, quoted by them. Application disposed off.
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