TMI Blog2020 (2) TMI 1052X X X X Extracts X X X X X X X X Extracts X X X X ..... Jharkhand Value Added Tax (JVAT) Act, 2005 - HELD THAT:- At this stage, only notices have been issued to the petitioners Companies and they have been asked to satisfy the Commercial Taxes Authorities, with the relevant documents, that they had not committed any breach of the provisions of Sections 47(1)(b) and 48(1) of the JVAT Act - Admittedly, this is not a final action against the petitioners Companies, by which, the petitioners companies are aggrieved. At this stage the petitioners Companies have only to satisfy the concerned authorities, with the help of the documents called for, that they had not committed any violation of Sections 47(1)(b) and 48(1) of the JVAT Act, and in case they are able to satisfy the concerned authorities on th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arned counsels for the petitioners Companies and learned counsels for the respondent State. 3. The petitioners herein, are engaged in the work of removing of overburden, and coal transportation, within the mining premises of the different Coal Companies carrying out the mining process, and are aggrieved by the show cause notices issued to them by the Commercial Taxes Authorities, whereby, they have been noticed that though they purchased the High Speed Diesel at the rate of concessional rate of CST, on the basis of Form-C, issued to them, but in the bills, raised by them, they had charged the price of the diesel, which included VAT of 22%, and thereby they had received the payment from the Coal Companies, including the VAT amount of 22 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recovered by the Company. In the same e-tender notice, there was also a provision for payment of price variation, which reads as follows:- 37.00 PAYMENT OF PRICE VARIATION:- If the prices of Diesel increases or decreases, the contractor shall be compensated for such increase or recoveries shall be made from the dues of the contractor of such decrease as per provisions detailed below and the amount of the contract shall accordingly be varied, subject to the condition that such compensation for variation in price shall be available only for the work done during the stipulated period of the contract including such period for which the contract is validly extended under the provisions of the contract without any penal action. If t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Speed Diesel, nor the said liability had been passed on to the Coal Companies in their invoices. 9. Having heard learned counsels for both the sides, we are of the considered view that preliminary objection taken by the learned counsels for the State are absolutely correct. At this stage, only notices have been issued to the petitioners Companies and they have been asked to satisfy the Commercial Taxes Authorities, with the relevant documents, that they had not committed any breach of the provisions of Sections 47(1)(b) and 48(1) of the JVAT Act. Admittedly, this is not a final action against the petitioners Companies, by which, the petitioners companies are aggrieved. At this stage the petitioners Companies have only to satisfy the c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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