9911796707
TMI Blog1997 (7) TMI 390X X X X Extracts X X X X X X X X Extracts X X X X ..... ied in the gazette notification dated 1-11-1991 by the Government of Kerala. 2. The learned lower authority has held that this amount of the sales tax which under this scheme as above since it was ultimately credited to the appellants account by way of relief provided by the State Government, would not be abateable as the appellants are the beneficiary of this amount. The learned lower authority in this regard has held as under :- "Coming to the merit of the case, the party has pleaded that they were not the beneficiaries of the scheme and according to them, the scheme was announced by the Kerala Government as an incentive to Small Scale Industries. I agree that the State Government can notify schemes for encouraging Small Scale Indu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ala Government." 3. The learned Consultant for the appellants has stated that the scheme as above was formulated to provide subsidy for certain categories of SSI units which are specified in the Government Order and the appellants unit qualified for the same. 4. He has pleaded that the appellants opted for the benefit of the scheme and therefore when they filed the price list showing the ex-works price. The sales tax which was payable in respect of the goods, was separately shown in the invoices and collected from the customers. He has pleaded that the price list of the appellant were approved from time to time. Their RT 12 returns were also assessed and they filed all the documents viz. gate passes, invoices etc. He has pleaded ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... batement was allowable. He has therefore pleaded that there was no suppression with the intention to evade the payment of duty and the demand is barred by limitation. 7. The learned JDR for the department pleaded that the admitted position is that the appellants got the benefit of the sales tax after its realisation through the agencies of the State Government and since this amount ultimately was used for their benefit, this should be deemed to be an extra consideration for the sale of the goods and for that reason this element should be reckoned towards the assessable value in terms of Section 4. He further pleaded since the fact of the benefit flowing to the appellants was not revealed to the authorities, there was suppression of fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alue therefore will have to be worked out taking into consideration the other parameters which are provided in terms of Section 4. In terms of Section 4(4)(d)(ii) various abatements for the purpose of arriving at the assessable value have been provided for. Sales tax is one such allowable abatement. The appellants have realised the sales tax from their customers and credited to the Government as required under the Sales Tax Act. This exercise done by them is like any other transaction under the Sales Tax Act. There is nothing to say that this element collected as sales tax could not be treated as sales tax as such. If that be so, the abatement in terms of Section 4(4)(d)(ii) will have to be allowed. 9. What, however, the learned lower ..... X X X X Extracts X X X X X X X X Extracts X X X X
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