9911796707
TMI Blog2008 (9) TMI 876X X X X Extracts X X X X X X X X Extracts X X X X ..... The relevant assessment years are 1985-86, 1988-89, 1990-91, 1992-93, 1993-94, 1994-95, 1995-96 and 1996-97. Tax Case (Revisions) Nos.466 to 469, 473, 477, and 478 of 2006 2. The revision petitioners in these revisions are dealers in rolling shutters and assessees on the file of the respondent. They were originally assessed in respect of the turnover of the transaction of sale of rolling shutters as works contract taxable at 5%. The assessees have taken the matter on appeal to the First Appellate Authority, who allowed the appeals on the premise that the goods with which the shutters were made up of had already suffered tax. The Joint Commissioner of Commercial Tax took up the matter on suo motu revision, set aside the order of the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... only. 5. The assessing officer, in his assessment order, recorded a factual finding to the effect that the assessees/dealers are manufacturers of rolling shutters purchased steel section etc., locally and manufactured rolling shutters in their factory premises and all the rolling shutters were moved from the factory as a finished rolling shutters to the customers place under Excise Gate pass issued under the Central Excise Act. He further recorded a negative finding to the effect that there is no evidence to suggest that the parts of the rolling shutters were transferred to the place of buyers in the same form individually and the shutters were assembled in the place of the customers, but the shutters were fabricated in the factory of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it was the position that indivisible contract of sale and service cannot be exigible to tax. However, after the 46th amendment, the works contract is also deemed to be 'sale' under Article 366 (29-A) (b) of the Constitution of India. The 46th amendment was made precisely with a view to empower the State to bifurcate the contract and to levy sales tax on the value of the material involved in the execution of the works contract notwithstanding that the value may represent a small percentage of the amount paid for consideration of the works contract. Even if the dominant intention of the contract is rendering of service, which will amount to works contract after the 46th amendment, the State would now be empowered to levy sales tax on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not been less than 50% and shall not be more than 150% of the difference in tax payable on the turnover disclosed in the return and determined by the assessing authority. Hence, the imposition of tax under section 12(5)(iii) of the Act is legally sustainable. 8. For the foregoing reasons, we are of the view that there is no question of law, much less a substantial question of law arising out of the order of the Tribunal, so as to entertain the revisions. Hence, the revisions in T.C.(Rs) Nos.466 to 469, 473, 477, and 478 of 2006 are dismissed. T.C. (R) No.512 of 2006 9. Though the case is in respect of the very same assessee, the point involved in this case is that whether the rolling shutters fabricated and manufactured with the tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sed. Tax Case (Revision) Nos.470 and 472 of 2006 11. These revisions are filed against the order of the Sales Tax Appellate Tribunal dated 04.03.2004 made in STA Nos.1183 and 1184 of 2001. The relevant assessment years are 1992-93 and 1993-94. In respect of these assessment years, on remand, the assessing officer assessed the sale turnover of rolling shutters as works contract and levied penalty under section 12(3) of the TNGST Act. Aggrieved by the same, the assessee filed appeals before the first appellate authority, who dismissed the appeals. The assessee carried the matter on further appeal to the Appellate Tribunal. The Tribunal confirmed the order of assessment, however, deleted the penalty. The correctness of the same is canvassed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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