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2016 (3) TMI 385 - KARNATAKA HIGH COURT

2016 (3) TMI 385 - KARNATAKA HIGH COURT - [2016] 92 VST 249 (Kar) - Validity of an order passed by the Tribunal - Whether the KAT was justified in upholding the lower authorities' orders in a routine manner without considering the documents on record submitted by the petitioner independently on merits, which would prove that the product sale consideration under the contract between the petitioner and its customer/client, is inclusive of warranty period replacements and has already suffered tax? .....

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more particularly when on facts there is a finding that, the appellant has failed to discharge the burden by placing valid material to show that the goods were not transferred to any other place of business or to his agent or his principal. - The petition does not deserves to be entertained. Hence, dismissed. - Decided against the appellant. - STRP No. 70/2016 - Dated:- 17-2-2016 - Jayant Patel And S. Sujatha, JJ. For the Appellant : Sri Venkatesh S Arbatti, Adv For the Respondent : Sri T K .....

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he product sale consideration under the contract between the petitioner and its customer/client, is inclusive of warranty period replacements and has already suffered tax? 4.3. Whether the KAT was justified in rejecting the contentions of the petitioner that the Warranty replacements of spares outside the State is non taxable turnover, as such it does not attract tax under the CST Act? 4.4. Whether the KAT grossly erred in not even considering the petitioner's case against levy of interest? .....

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the petitioner. 4. The facts as appear from the record are that; on 18.12.2013 notice came to be issued by DCCT under Section 9(2) of CST Act seeking to carry out reassessment in relation to assessment year 2011-12. The petitioner filed reply to the proposition notice on 11.2.2014. Re-assessment order was passed by DCCT. 5. The petitioner filed appeals before JCCT under Section 62 of K-VAT Act challenging the said order. On 15.11.2014, the appeal was partly allowed in relation to Form No. C' .....

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articularly at paragraphs 9 and 10 it is observed as under: "9. The assessing authority in its order has clearly mentioned that the appellant even after utilizing the opportunity afforded to it failed to file the statutory forms. Therefore, it is clear that the appellant had not produced or submitted any such documents in support of his contention. Sec.6A of the CST Act reads thus: 6-A: Burden of proof, etc., in case of transfer of goods claimed otherwise than by way of sale. (1) Where any .....

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he prescribed time or within such further time as that authority may, for sufficient cause, permit, a declaration, duly filled and signed by the principal officer of the other place of business, or his agent or principal, as the case may be containing the prescribed particulars the prescribed form obtained from the prescribed authority, along with the evidence of dispatch of such goods and if the dealer fails to furnish such declaration, then, the movement of such goods shall be deemed for all p .....

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declaration relates shall, subject to the provisions of sub section (3) shall be deemed for the purposes of this Act to have been occasioned otherwise than as a result of sale. (3) Nothing contain in sub section (2) shall preclude reassessment by the assessing authority on the ground of discovery of new facts or revision by a higher authority on the ground that the findings of the assessing authority are contrary to law, and such reassessment or revision may be done in accordance with the provis .....

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no such exemption is provided in the statute regarding the alleged warranty replacements. When the statute mandates, a dealer to file Form- F with supporting documents, he bound to submit the same in support of his claims. If the dealer fails to furnish such declarations the movement of such goods shall be deemed for all purposes of the Act as a result of sale. The burden of proof has been clearly discussed by the Hon'ble High Court of Karnataka in the case between Harison and Company, Belga .....

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d. 8. The attempt on the part of the learned counsel for the appellant was to contend that, such can be said to be replacement of the goods or particles or the products but cannot be termed as sale nor can be termed as transfer of stock to any other place of business or his agent or principal as the case may be and therefore, the declaration was not required to be filed. In his submission, when declaration was not required to be filed, further consequences in law for assessment of tax, penalty e .....

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