2016 (8) TMI 920

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..... oner, (Corporate2), Gujarat State, Ahmedabad. 2. The short facts of the case are that the appellant-assessee is a public limited company registered under the Gujarat Sale Tax Act, 1969 and Central Sales Tax Act, 1956 and engaged in the business of executing indivisible works of contract of doing coal tar and enamel coating on pipes. The IOC engaged the appellant for coating the pipes. The appellant opted for a composition scheme provided in section 55A of the Act for the contract of coating of pipes. The appellant was granted permission for paying tax under the composition scheme as provided in Section 55A of the Act. Accordingly, the appellant had deposited tax at the rate of 2% on sale involved in the execution of works of coating of pip .....

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..... ht in law in holding that the work contract for coating of pipes can attract residuary Entry 8 Notification dated 18th October 1993 fixing rate of composition at the rate of 12%? (3) Whether on the facts and in the circumstances of the case, the Tribunal was right in law in confirming the composition rate and confirming penalty under Section 45(6) of the Act when the appellant bonafide relied upon the decision in PSL Pipe Coaters Ltd. (1997 GSTD 131), Determination order under Sec.62 of the Repealed Act? (4) Whether on the facts and in the circumstances of the case, the Tribunal was right in confirming that the appellant was liable to pay composition amount at the rate of 12% on the contract for coating of pipes and in confirming the im .....

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..... ection 47(4A) of the Gujarat Sales Tax Act 1969 (Hereinafter called `the Act'). The Assistant Commissioner of Sales Tax levied interest on the additional tax with effect from the date of filing the returns as if the said tax was payable under Section 47(2) of the Act before filing of the return and as the assessee has failed to pay the tax on the basis of final assessment at the time of filing of the return levied the interest amounting to a sum of Rs. 2,85,490.15ps. The assessee challenged this order of levying interest under Section 47(4A) of the Act. The Tribunal relying on the decision of Supreme Court in Associated Cement Company v. Commercial Tax Officer, Kota and Others (48 STC 466) upheld the order of the Assistant Sales Tax Com .....

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