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FOOD CORPORATION OF INDIA Versus STATE OF HARYANA AND ANOTHER

2015 (10) TMI 625 - PUNJAB AND HARYANA HIGH COURT

Valuation - Inclusion of incidental charges - Determination of taxable turnover - Held that:- Primary issue that arises for consideration relates to the date from which the interest would be chargeable, i.e., whether interest is leviable from the date of assessment order in question or from the date of assessment order by which assessing authority has taxed the incidental charges for the first time for any assessment year. Again, it was not dis puted that the issue stands concluded by the judgme .....

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es for the first time. - Appeal disposed of. - VATAP. Nos. 68, VATAP. Nos. 69 of 2013 (O&M) - Dated:- 14-3-2015 - Ajay Kumar Mittal & Anita Chaudhary, JJ For The Appellant : None For The Respondent : Ms. Mamta Singla Talwar, Assistant Adv. General, Haryana JUDGEMENT 1. This order shall dispose of VATAppeal Nos. 68 and 69 of 2013 as according to the learned counsel for the parties, the issues involved therein are identical. For brevity, the facts are being taken from VATAppeal No. 68 of 2013. .....

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such as dami, dalali and mandi in the gross turnover? (ii) Whether, in the facts and circumstances of present case, inter est is leviable from the date of assessment order in question or from the date of assessment order by which the Assessing Authority has taxed the incidental charges for the first time for any assessment year? (iii) Whether in the facts and circumstances of the case, the learned Tribunal was justified in adjudicating the issue of interest when the same has already been adjudi .....

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The appellantcorporation is engaged in the procurement of wheat, foodgrains, paddy and rice for the central pool either independently or in association with the State Governments and their agencies. The Assessing Officer vide order dated November 28, 1986 while framing the assessment for the year 197879 raised an additional demand of .. 1,65,62,436 on account of incidental charges like dami, dalali and mandi charges. Feeling aggrieved, the assessee filed an appeal before the Joint Excise and Tax .....

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, the assessee filed an appeal before the Tribunal. The Tribunal remanded the matter to the assessing authority for framing fresh assessment. The Tribunal also held that the original assess ment framed was not barred by limitation. In pursuance of the order of the Tribunal, the assessing authority framed the assessment vide order dated September 10, 2009 (annexure A1) and levied interest amounting to .. 20,96,440. Feeling aggrieved, the assessee filed an appeal before the JETC (A). The JETC(A) v .....

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herein it was held that the interest was leviable from the date of assessment order till the date of actual payment of the demand raised and not from the date of filing of the return. Thereafter, the assessee filed review application for deciding the issue of tax on incidental charges. The Tribunal vide order dated October 9, 2012 (annexure A7) decided the issue of tax on incidental charges against the assessee in view of the judgment of this court in Food Corporation of India v. State of Punjab .....

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] 30 VST 47 (P&H); [2010] 35 PHT 40 (P&H), wherein identical issue has been decided in favour of the State. In the said case, it was held as under (page 54 in 30 VST): ". . . after the agricultural produce has been purchased by the dealer in inter se bidding then for taking its delivery it has to incur certain expenditure, which are either on or before the delivery. The provision is illustrative with regard to the aggregate of the amounts of purchases and parts of purchases actually .....

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