9911796707
TMI Blog2016 (3) TMI 699X X X X Extracts X X X X X X X X Extracts X X X X ..... construction and Engineering consultancy services. It is a registered dealer both under the Karnataka Value Added Tax, 2003 and Central Sales Tax Act 1956 (for short 'the CST Act'. It is stated that during the assessment year 2009-10 the petitioner had executed a contract for M/s.Mangalore Refinery Petrochemicals Limited, Mangalore (for short MRPL), phase III turkey project involving design, engineering, procurement, supply construction, installation testing, commissioning and project management services for setting up of a Petro Fluid Catalytic Cracking Unit and other such units after execution of 70% of the value of the contract. There was no other business activity of the petitioner in the State of Karnataka except carrying out c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt to vendors/sub contractors etc. for execution of the project. However, by an endorsement dated 31.7.2015 it was intimated that details of the amount released from MRPL to the petitioner was not produced and vide letter dated 15.11.2012 the petitioner had clarified that goods procured from the State of the Karnataka were resold to MRPL after adding the profit margin and that petitioners had not paid any out put tax and that returns in Form VAT 100 has been filed for the assessment year 2009-10 disclosing turnover of Rs. 37.08 crores and claiming exemption on the entire amount without declaring the sub-contractors turnover. 5. The petitioner was therefore, required to produce documents within 7 days from the date of endorsement dated 31.7 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tter to justify the claim of the petitioners and assessment order having been passed, the petitioners are before this Court. 7. It is sought to emphasize that the original notice did not contain the grounds on which the assessment order has been passed thereby indicating the detailed objections filed by the petitioners and the relevant material produced has been completely over ruled and hence seeks that the entire order is unjustified and therefore, seeks an opportunity of further hearing so that the petitioner is able to place before the authority the pointed out reference to the materials that is relevant which ought to be taken into consideration in having passed the assessment order. 8. The learned Government Pleader though raised se ..... X X X X Extracts X X X X X X X X Extracts X X X X
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