TMI Blog2015 (10) TMI 2457X X X X Extracts X X X X X X X X Extracts X X X X ..... nd the appellant-company herein. We reiterate that while making the offer, the appellant-company had specifically indicated to the official liquidator of the company in liquidation that the offer made by him is inclusive of all statutory levies. In view of that, the liability to pay taxes cannot be imposed the appellant-company herein. - appellant discharged from payment of any demands from either the official liquidator or from the sales tax department of the State in respect of the sale of Items 1-2 of the tender notice dated 26.11.2001. - Decided in favour of assessee. - Civil Appeal No. 5048 of 2003 - - - Dated:- 4-9-2014 - H.L. DATTU AND S.A. BOBDE, JJ. S. K. Bagaria, Senior Advocate, (B. Mohan and Shant Kumar Jain, Advocates, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Items 1-2 as found in the said notice inviting tenders. The properties which are mentioned against the aforesaid items are machineries and electrical installations with connected cables and accessories. 5. Pursuant to the notice inviting tenders, the appellant-company, by letter dated 18.12.2001, offered its tender. The letter of the appellant-company is relevant for the purpose of disposal of this appeal. Therefore, the same is extracted in toto and it reads as under: F. 2003/HVP/MLB The Official Liquidator, High Court of Kerala, Carmel Buildings, Banerji Road, Ernakulam, Cochin- 682 018. Dear Sir, Re : Tender in respect of Sale of Assets of M/s Premier Cable Company Ltd (In liquidation) With reference to y ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x, Excise Duty etc, if any, as may be applicable. 7. The said offer made was brought to the notice of the Company Judge for further orders. The Company Judge had accepted the offer made by the appellant company herein. 8. Thereafter, the appellant-company, in order to move the given properties beyond the boundaries of the State of Kerala, had requested the official liquidator of the company in liquidation to indicate their sales tax registration number in the sales tax certificate, which request of the said appellant-company was rejected by the official liquidator. 9. In the instant case, the official liquidator in order to effect the sale of the assets of the company in liquidation had issued a tender notice. Pursuant to the notic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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