9911796707
TMI Blog2022 (8) TMI 279X X X X Extracts X X X X X X X X Extracts X X X X ..... 2013 to 2015-2016, all dated 31.07.2019. 2.The petitioner is a contractor for Daimler India Commercial Vehicles Private Limited (hereinafter referred to as Daimler). It has entered into a supply agreement on 05.08.2010 as per which it is agreed to formalize a working relationship and to set out the modalities thereof. The services of the petitioner to effect certain supplies was enlisted and the scope, technical details of the products to be supplied, quality control, obligations of the respective parties, logistics and planning and all other components of the transaction were agreed upon. 3. Under the agreement, the petitioner has agreed to supply axles defined as 'products' in Article (1)(a) as follows: "1(a) "Products" means HDT (sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Added Tax (in short 'VAT'). 6.The petitioner had initially received an audit slip from the enforcement officer in the context of availment of Input Tax Credit (in short 'ITC') and had duly responded to the same. Thereafter, there appears to have been an inspection conducted in the premises of the petitioner on 28.07.2016 and a statement recorded from the Assistant Manager (Finance). Though the petitioner has placed the same as part of the compilation accompanying the writ affidavit, before me it disavows the statement on the ground that the signature of the person examined has not been obtained and the signatures figuring therein are only those of the officers of the Commercial Taxes Department. 7.Be that as it may, there is no necessity ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n INR Remarks 1 Our Selling Price (consisting of landed cost of the direct purchases of raw materials, all consumables, other attributes etc including transportation, handling, loading, unloading, selling and distribution expenses, overheads, non recoverable tax cost etc) 500.00 A 2 Material Supplied by Customer: FOC material directly supplied by Customer (Base Rate Rs.200 + ED Rs.25 + SAD Rs.9) (ED and SED AAM Chennai is taking Cenvat Credit) 200.00 Bill Customer Ship to Our plant (Base Rate Rs.300+ED Rs.37.08 + VAT/CST Rs.17/ Rs.7). In case of ED AAM Chennai is taking Cenvat Credit and VAT credit is being availed by DICV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nction between the methodology for arriving of consideration in the context of central excise vis-à-vis sales tax. They state that excise duty is a levy on the taxable event of manufacture and is computed on the value of manufactured goods. 13.On the other hand, for the purposes of sales tax what is to be taken into account, is the consideration paid for transfer of property in goods from the seller to the buyer. Thus, learned counsel for the petitioner would urge that it is only the consideration in respect of those goods to which the petitioner had ownership that could be taken into account in deciding VAT liability. 14.Per contra, learned Government Advocate relies on a decision of the Full Bench of the Jharkhand High Court in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract. 19.The counter relies on certain other decisions rendered by High Courts, all in the context of works contract. However applying these cases would lead to a departure/variation from the position adopted by the assessing authority in assessment. The basis of assessment cannot be changed by way of a counter and hence to this extent reliance on the cases as set out in the counter as well as in the case of Hardeo Singh are misconceived. 20.Admittedly, learned counsel for the petitioner had not supplied the methodology of pricing except to furnish an illustration. Such illustration is, in my view, inconclusive and inadequate for the purposes of arriving at the proper turnover and to substantiate its case that the pricing is based only ..... X X X X Extracts X X X X X X X X Extracts X X X X
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