9911796707
TMI Blog2016 (4) TMI 93X X X X Extracts X X X X X X X X Extracts X X X X ..... the supply and service agreements entered into with M/s. Tuticorin Coal Terminal Private Limited, in the taxable turnover. The brief facts of the case are that the petitioner is a private limited company registered under the Companies Act and it is engaged in the erection and procurement contract of Turnkey Engineering Company that specializes in design and supply of bulk material handling systems along with installation and commissioning of such systems at site. The petitioner challenges the assessment order dated March 20, 2015 under the Andhra Pradesh Value Added Tax Act, 2005 (for short, "the Act") in relation to a portion of the assessment order by seeking leave to file appeal with respect to other matters not covered by this writ pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tamil Nadu and the said contracts are being executed from the petitioner's branch office situated at Chennai and returns are being filed in accordance with Tamil Nadu VAT laws and taxes are also being paid. Petitioner also claims to have submitted the copies of the contract, copies of tax invoices raised from his Chennai branch office along with monthly VAT returns filed by him under Tamil Nadu VAT laws disclosing the sales made to M/s. Tuticorin Coal Terminal Private Limited. Petitioner is also said to have enclosed a summary of contracts along with the billing schedules of all the contracts entered into by them and copies of contracts were also made available once again. In spite of the same, the assessing officer without considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsideration of Rs. 26.50 crores. It is stated that the three agreements were placed before the respondent. However, it is alleged that the petitioner had not furnished any other agreements copies or relevant enclosures and accordingly, the respondent-Assistant Commissioner passed the assessment orders in relation to these contracts. The reason for making an assessment and imposing the tax on the petitioner is that the contracts awarded to M/s. Tuticorin Coal Terminal Private Limited, were entered into at Visakhapatnam where the petitioner's company was registered under the Andhra Pradesh VAT Act. Further it was contended that the branch office in the State of Tamil Nadu came into existence after entering into the contract. Relianc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... erth-II. 26.50 Total 142.00 The dealer was awarded a similar kind of work as discussed above for the 'on-shore supply' of equipment and other components for the development of North Cargo Berth-II in the Tuticorin Port. The contractee and the contractor signed two (2) agreements for the 'supply of equipment' and other components and the other one for 'service contract'. But the contractor has not furnished all agreement copies along with their enclosures. On perusal of the records before the assessing authority, the assessing authority has come to conclusion that the contracts are 'indivisible' in nature even though break up of prices is given for each performance." A perusal of the abov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contract. By placing reliance on the judgment of the Supreme Court reported in 20th Century Finance Corpn. Ltd. v. State of Maharashtra [2000] 119 STC 182 (SC); AIR 2000 SC 2436, the assessing officer concluded that "the situs of sale would be where the property in goods passes, viz., where the contract is entered into". While the assessing officer passed the assessment order justified bringing of the transaction into the fold of A. P. VAT Act and the assessment order does not indicate what are the goods which have been transported from Visakhapatnam and at what point of time and whether they relate to the execution of contract or supply of local goods or supply of imported goods. Further, the assessing officer also erred in stating that t ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
