New User   Login      
Tax Management India .com TMI - Tax Management India. Com
Extracts
Home List
← Previous Next →

2017 (1) TMI 271 - RAJASTHAN HIGH COURT

2017 (1) TMI 271 - RAJASTHAN HIGH COURT - TMI - Survey - Interest - Penalty - Held that: - it appears that none of the above certificates were before the AO and they have been obtained after the assessment was completed on 12.11.2008. I also notice that none of the certificates has been referred to by the DC(A) also in its order, and all the certificates do find place in the order of Tax Board only - Even the learned counsel for the assessee has provided the certificates during the course of fin .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

No. 142/2010, 145/2010, 146/2010 - Dated:- 25-11-2016 - Jainendra Kumar Ranka, J. For the Petitioner : Tanvi Sahai, Meenal Ghiya For the Respondent : Alkesh Sharma ORDER 1. These petitions are directed against order dt 5.4.2010 passed by the Rajasthan Tax Board, Ajmer, whereby the appeals filed by assessee were allowed. Since common issue is raised in the instant petitions, the same are decided by this common order. 2. Brief facts noticed are that the respondent assessee is a manufacturer of Ba .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

and Khairthal, and as per the challan the goods were shown as VAT free, whereas as per the Assessing Officer, Yarn Ropes is taxable @ 4%. Thereafter a survey was conducted at the business premises of the assessee on 12.11.2008 where statements of Shri Manoj Somani were recorded, who stated that the firm was carrying on the business of manufacture of Yarn Ropes and raw material of Yarn is required to produce and they are preparing with the aid of Yarn a product known as Ban . The AO also noticed .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

of ropes made by natural fibre and accordingly levied VAT @ 4% with additional interest and penalty u/s 61 of the VAT Act. It may be observed that the respondent attended initially but did not report thereafter or appeared before AO. 3. The matter was assailed before the Dy. Commissioner (Appeals), who was also not satisfied with the contention of the respondent and upheld the order of the AO. The Tax Board on a further appeal, however, was satisfied with the material placed on record and allow .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

ssee in the garb of the exemption of a particular thickness, with the intention of evasion of tax, is claiming entire production as exempt, which was not justified and both, the AO as well as DC(A) had correctly held. Learned counsel also contended that the AO gave a show cause and no material was placed on record by the assessee and, therefore, the Tax Board ought not to have considered the material without bringing to the notice of the material placed before it by the assessee, to the AO. Lear .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

e was required by the Tax Board in the finding of fact. 6. Per contra, learned counsel for the assessee vehemently contended that the assessee was himself paying tax @ 4% on other items being produced by the assessee and as per the assessee Entry No.48 of Schedule-I, the goods intercepted was exempt. It would be appropriate to quote Entry No.48 of Schedule-I which is as under :- Muddhas made of sarkanda, moonj, ban and its rope and basket, phool buhari jhadoo and Unbranded broomsticks. 6.1 Learn .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

sessee by giving a detailed process of its product. Learned counsel also relied on a certificate issued by Weavers' Service Centre, Ministry of Textiles, Office of the Development Commissioner for Handlooms, Govt. of India, dt 22.5.2009, who has specifically certified that the respondent assessee is manufacturing Cotton Ban which is used in making bunk (charpai). Learned counsel also placed reliance on certification of Zila Udyog Kendra, Ajmer, dt 30.12.2008 and other certificates, and conte .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

eration by the Tax Board, and thus contended that these certificates even otherwise being additional evidence, without the same even having been considered by the AO or even by DC(A), deserves to be ignored. Even copy of the same was not provided to her. 8. I have considered the arguments advanced by the learned counsel for the parties and perused the impugned order. It would be appropriate to observe that after the assessment was completed on 12.11.2008, the following certificates were issued i .....

X X X X X X X

Extract - Part text only
Click here to Access Full Contents

X X X X X X X

 

 

 

 

 



|| Home || Acts and Rules || Notifications || Circulars || Schedules || Tariff || Forms || Case Laws || Manuals ||

|| About us || Contact us || Disclaimer || Terms of Use || Privacy Policy || TMI Database || Members || Site Map ||

© Taxmanagementindia.com [A unit of MS Knowledge Processing Pvt. Ltd.] All rights reserved.

Go to Mobile Version