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M/s Engineers India Ltd Versus The Deputy Commissioner of Commercial Taxes (Audit-3) , State of Karnataka

2016 (3) TMI 699 - KARNATAKA HIGH COURT

Seeking of an opportunity of further hearing - Opportunity of hearing not provided on several aspects of the matter to justify the claim of the petitioners - Appellant engaged in construction and Engineering consultancy services - Held 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 enti .....

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ppellant : Sri V S Harish, Adv. For the Respondent : Sri S V Girikumar, Additional Govt. Adv. ORDER Heard the learned counsel for the petitioner. Government Advocate is directed to take notice. 2. The petition coming on for preliminary hearing is considered for final disposal. 3. The petitioner claims that it is a Government of India undertaking and a registered company engaged in construction and Engineering consultancy services. It is a registered dealer both under the Karnataka Value Added Ta .....

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% of the value of the contract. There was no other business activity of the petitioner in the State of Karnataka except carrying out contract with the Mangalore Refineries Petrochemical Limited. The petitioner had executed certain portions of work and there were no local purchases or sales effected by the purchaser. Petitioner had however purchased goods by way of inter state sales within the meaning of Section 3(a) of the CST Act and in turn effected transit sales of the goods so purchased by e .....

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ued a notice in Form VAT 275 dated 7.3.2011 calling for production of books of accounts and other documents of the petitioner. However, the proceedings were dropped in view of the directions of the Commissioner of Commercial Taxes. Thereafter a notice in Form VAT 275 dated 20.7.2012 was issued by the respondent and yet again another notice dated 20.9.2012 was issued by the respondent to the petitioners. The petitioner did meet the respondent. The petitioner was required to submit the methodology .....

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ofit 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 ₹ 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 31.7.2015. The petitioner did responded to the above endorsement explaining the so called discrepancy pointed .....

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f VAT 100 and 240 filed by the petitioners, amounts reflected under the head cost of EIL represents professional charges and do not represent consideration for transfer of property in goods and that notice has erroneously adopted figures from the monthly statements which are cumulative in nature and do not represent the actual value of goods sold during a particular month. The petitioner thereafter sought further time to file detailed objections. However, the respondent issued endorsement intima .....

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