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2016 (8) TMI 920 - GUJARAT HIGH COURT

2016 (8) TMI 920 - GUJARAT HIGH COURT - TMI - Demand of interest and penalty - Nature of works contract civil contract or construction contract - GVAT - contract of coating pipes - eligibility of composition scheme under section 55A of the act - tax rate is 2% or 12% - Held that: - appellant has fairly conceded that looking to the fact that the respondent has passed the assessment order on the basis of material available with it, they were required to pay the tax on the basis of 12% and that has .....

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appeal disposed off decided in favor of appellant. - TAX APPEAL NO. 1283 of 2006 - Dated:- 4-8-2016 - MR. KS JHAVERI AND MR. G.R.UDHWANI, JJ. FOR THE APPELLANT : MR S N SHELAT SENIOR ADVOCATE WITH MR HARSHADRAY A DAVE, ADVOCATE FOR THE OPPONENT : MR HARDIK VORA AGP (PER : HONOURABLE MR.JUSTICE KS JHAVERI) By way of this appeal, the appellant-assessee has challenged the order dated 29th September, 2006 passed by the Gujarat Value Added Tax Tribunal, whereby the appeal of the assessee cam .....

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ant 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 pipes by treating the same as civil works contract as prescribed in entry 1 of the notification dated 18th October, 1993 issued by the Government of Guj .....

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aised against the appellant is ₹ 4,83,05,013/. 2.2 Against the said order, the appellant preferred an appeal before the Joint Commissioner of Sales Tax (Appeal3), Rajkot which came to be dismissed. 2.3 The matter was carried before the Gujarat Value Added Tax Tribunal at Ahmedabad by filing Second Appeal No.820 of 2005 which also came to be dismissed and this has given rise to the present appeal. 3. While admitting this appeal following question of law was posed for consideration: (1) Whet .....

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ition 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 compos .....

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basis of 12% and that has been paid by the appellant since the opinion of the expert was turned out. Learned Senior Counsel has also contended that appellant was under a bona fide belief that the work contract of the appellant would fall in entry No.1 requiring payment of tax at 2% only. Learned Senior Counsel has further contended that so far as issue Nos.3 and 4 are concerned, in view of decision of this Court rendered in Sales Tax Reference No.2 of 2003 dated 13/10/2006 as well as the decisi .....

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cory roots to be taxable and levied tax thereon he has not levied interest in terms of Section 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 retur .....

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