9911796707
TMI Blog2021 (8) TMI 887X X X X Extracts X X X X X X X X Extracts X X X X ..... gment was passed in both the writ petitions setting aside the assessment on the short ground that the law on works contract has undergone change and that unless there is a specific rule framed under Section 29 of the OST Act for assessment of works contract under the OST Act, there should be no assessment of liability of sales tax on works contract in terms of Section 5(2)(AA)(i) of the OST Act. Accordingly, the said writ petition was disposed of with the following directions: "18. It is well settled principle that in matters of taxation either the Statute or the Rules framed under the Statute must cover the entire filed. Taxation by way of administrative instructions which are not backed by any authority or law is unreasonable and is con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the aforementioned letter dated 20th November, 2007. Thereafter the petition was adjourned on several occasions awaiting framing of Rules by the Opposite Parties. 5. The following order was passed by this Court on 10th November, 2009: "Heard learned counsel for the petitioner and learned counsel for the State. Learned State Counsel is directed to obtain instruction from the Finance Department in terms of our earlier dated 8.10.2009 regarding the decision taken in pursuance of the letter dated 22.5.2008 on the next date, failing which this Court will be constrained to direct for personal appearance of the Secretary to Government in Finance Department, as despite several adjournments of this case, he failed to provide instruction to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sued. 10. Accordingly, while setting aside the impugned notice dated 20th November, 2007 and permitting the Opposite Parties to issue a fresh notice of hearing in light of the Rules notified on 6th February, 2010, the Court permits the Petitioner to raise all defences it has both in relation to such reassessment as well as validity of the Rules. It is clarified that it will be open to the Petitioner to raise the issue of limitation for making such assessment as well. This Court clarifies that it has not expressed any opinion on the case of either party on merits. 11. The impugned notification is accordingly set aside and the writ petition is disposed of in the above terms. 12. An urgent certified copy of this order be issued as per rules ..... X X X X Extracts X X X X X X X X Extracts X X X X
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