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Voltas Limited. Versus The State of Tripura, The Commissioner of Taxes, The Superintendent of Taxes

2016 (4) TMI 967 - TRIPURA HIGH COURT

Re-assessment of returns - Chillers imported outside the country - Commitment of offence in regard to stipulation in contract that chillers had to be purchased from Malaysia - Held that:- an officer of the rank of Commissioner is totally unaware of the provisions of the Sales Tax laws. The State Government has no legal competence to levy tax on goods which are imported from outside the State. It also has no competence to levy tax on goods imported from outside the country. The learned Commission .....

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from outside the State and bring them within the State or can import them into the country in accordance with law. If he has not smuggled in the goods, he has not committed any offence.

Whether the assessee had charged 20% tax over and above the contract value - Works Contract - Held that:- the state has failed to produce any evidence in regard to its conclusion that the dealer had charged 20% sales tax over and above the contract value. This leaves no manner of doubt that the contrac .....

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importing chillers from Malaysia. Therefore, this is a fit case where exemplary costs should be imposed. - Petition disposed of - WP (C) No. 112 of 2014 - Dated:- 8-2-2016 - Deepak Gupta, CJ And S. Talapatra, JJ. For the Petitioner : Mr A K Bhowmik, Sr Adv. & Mr. T K Deb, Adv For the Respondent : Mr. D C Nath, Adv JUDGMENT ( Deepak Gupta, CJ. ) The petitioner company is duly registered under the Indian Companies Act. It has business dealings all over the country. It is also registered as a .....

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ny is entrusted with the annual maintenance contract of air conditioning etc. in Tripura Airport. 3. Notices were issued to the petitioner for assessment of returns for the year 1998-1999 to 2004-2005. A common order was passed on 30th June 2007 in respect of all the five years and the Assessing Officer found that the assessee had deposited excess amounts in the years 1998-1999, 1999-2000, 2000-2001, 2001-2002, 2002-2003, 2003-2004 and 2004-2005. This order was challenged by the assessee and the .....

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d in the bills relating to works contract or paid lesser amount of tax. Thereafter fresh assessment order was passed and the Assessing Officer held that the assessee had paid excess tax of ₹ 10,900/- for the year 1998-1999, ₹ 70,000/- for the year 1999-2000, ₹ 1,43,012/- for the year 2000-2001, ₹ 5,72,214/- for the year 2001-2002, ₹ 3,03,410/- for the year 2002-2003, ₹ 1,90,143/- for the year 2003-2004 and ₹ 1,75,912/- for the year 2004-2005 i.e. a total .....

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notice to the assessee as to why the assessment order dated 21.05.2008 for the years 1998-1999 to 2004-2005 should not be cancelled and the matter remanded to the Superintendent of Taxes for re-assessment. 4. The main ground which weighed with the revenue was that on the total contract of ₹ 3,05,11,585.00 the assessee had levied tax of 20% whereas only 4% tax was payable and, therefore, the assessee was liable to deposit this amount in the State treasury. The other ground was that the Ass .....

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ed in paragraph 6 of the impugned order dated 26.03.2012 and for which the writ petitioner had been asked to appear before the Revisional Authority. However, in the present case, as the learned senior counsel appearing for the petitioner strenuously contends that the point in the paragraph 6(v) of the impugned order dated 26.03.2012 was decided wrongly, we direct the Revisional Authority to take into consideration of the decisions of the Apex Court in State of Maharashtra V. Embee Corporation : .....

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ng reasons. Since the matter has been pending for consideration period, the Revisional Authority is directed to dispose of the Revision Case No.10/CH-IV/2011 by passing a reasoned order within a period of two months from the date of receipt of the certified copy of the order." Thereafter, the assessee appeared before the Commissioner of Taxes and had filed detailed written submissions and also copies of a large number of judgments of the Gauhati High Court and the Supreme Court. Admittedly, .....

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7th December, 2012, the appellate authority took more than one year to decide the matter and the order was pronounced only on 31.12.2013. 6. We are constrained to observe that the Commissioner of Taxes has treated the order of this Court with contempt and has totally violated all the directions given in the judgment in W. P(C) No. 232 of 2012 as he has not made reference to any of the judgments relied upon by the assessee and has passed the order mainly on two grounds. These are as follows: &quo .....

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r committed offence by way of importing the goods from Malaysia un-authorisely. 12. Moreover, in the appellate order dated 10.03.2008 in Appeal Case No. 160-166/CHIV/ 2007 the Appellate Authority clearly mentioned that the dealer charged tax on the entire contract value worth of ₹ 3,05,11,685/- which relates to executed works in Airport Terminal building of Agartala Airport and the contract value includes the value of 3(three) nos. of water cooled chillers worth of ₹ 86,85,600/- incl .....

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f the agreement schedule of work, tender, payment bill, etc. related to the works. Therefore the relevant agreements, tender, works executed, bills payment etc. are needed to be examined again by a fresh assessment. If it is found that the dealer charged tax on entire contract value of ₹ 3,05,11,685/- (sic) in that case the equal amount of tax charged on 3(three) nos. of Water colled Chiller machines imported from Malaysia in execution of works contract for construction of new Terminal Bui .....

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nd forfeited in accordance with the Section 3B of the Tripura Sales Tax Act, 1976." 7. As far as the first finding of the Commissioner of Taxes is concerned that clearly indicates that even an officer of the rank of Commissioner is totally unaware of the provisions of the Sales Tax laws. The State Government has no legal competence to levy tax on goods which are imported from outside the State. It also has no competence to levy tax on goods imported from outside the country. The learned Com .....

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goods from outside the State and bring them within the State or can import them into the country in accordance with law. If he has not smuggled in the goods, he has not committed any offence. 8. As far as the second finding is concerned the main issue was whether the assessee had charged 20% tax over and above the contract value of ₹ 3,05,11,585.00. Though the first appellate authority had given some findings in this regard, the Assessing Officer had found that in fact this assertion was .....

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egard. 9. On perusal of the contract we find that the following conditions of the work order are very relevant: "(i) Contract value: The total contract value will be ₹ 3,05,11,585.00 (Rupees three crores five lakh eleven thousand five hundred eighty five only). (ii) Taxes and duties : The above amount is inclusive of packing, forwarding, freight, insurance, excise duty, works contract tax and all other taxes & duties F.O.R. Agartala Airport Site in Tripura." This leaves no ma .....

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