editors : n. n. patel - p. k. soni volume : 53 part - 5 ...price of single copy of sales tax journal...

327

August - 2014 SALES TAX JOURNAL - 53

: Thought of the Month :We should not go through life; We should grow through life.

Volume : 53 Part - 5 August - 2014

EDITORS : N. N. PATEL - P. K. SONI

The G.S.T.B. Association 4th Floor, “C” Block, Multi Storyed Building, Lal Darwaja, Ahmedabad. Phone : 25506305 Fax : 25501731 Email : [email protected]

1. lÉÅmÉÒ »oÉÉ{ÉàoÉÒ Shri N. N. Patel-Shri P. K. Soni 3292. President’s Desk Shri Balmukund N. Shah 3323. 3D - Analysis of CA Abhay Desai 337 Madhav Steel Corporation4. Fraternal Twins – Shri Uchit N. Sheth 342 Central Indirect Taxes And Vat5. Service Tax CA Anand Jambuwala 3456. NPS’s Service Tax Diary Shri Nirav P. Shah 3497. HàNÉ{ÉÉà Êù~ÉÉà÷Ç NÉÖWùÉlÉ »ÉùHÉù{Éà Shri Ishwarlal S. Rudalal 365 +Éeà ¾ÉoÉà ±Éà Uà....8. ÊWÅqNÉÒ - +àH HàÊ±ÉeÉà»HÉà~É Shri Sunil Sagar 3679. Introspection Shri Nirav P. Shah 370

10. H±É©É-80{ÉÉ SÉÖHÉqÉ ÷ÚÅH»ÉÉù Shri Kulin B. Shah 373 Shri Nigam K. Shah

11. swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk Shri J. S. Amin 376 Shri Madhukar J. Amin12. Gist of Judgments-July,14 Shri Lalit M. Leuva 38313. Gist of The Judgments Shri G.D. Jain 391

14. Tribunal Judgments Shri N. N. Patel-Shri Ashok J. Patel 39315. Important High Court Judgement 39816. Important Tribunal Judgement 401

17. H±É©É-80{ÉÉ +NÉl«É{ÉÉ SÉÖHÉqÉ+Éà 40918. Notificaiton 426

19. X¾àù ~ÉÊù~ÉmÉ 42718. Association News 428

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SALES TAX JOURNAL - 53 August - 2014

There are two ways of spreading light….to be the candle or

the mirror that reflects it.

7. Price of single copy of Sales Tax Journal for each month is Rs. 125/-

Annual Subscription is Rs. 1200/-

Total pages of this issue is from 325 to 432 including title.

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EDITORIAL

EDITORIALShri N. N. Patel - Shri P. K. Soni

As per budget proposal the tax credit will be reduced @1% in respect to the goods sold in the course of interstate trade or commerce

At present the tax credit is required to be reduced @ 2% in respect to the turnover of purchases of taxable goods made within the state of Gujarat, if the said goods are sold in the course of interstate trade or commerce. The notification issued u/s 11 (6) vide Dt. 29/06/10 and amended vide Dt. 07/09/10 providing reduction of tax credit @ 2% was challenged by M/s. Kadwani Forge Ltd. and others by filing special civil application before the Hon’ble Gujarat High Court on the ground that the said notification was unconstitutional, as it violates the Article 14,19,286(3) and article 301 of the constitution of India. The Hon’ble High court vide judgment Dt. 22/07/14 dismissed the petitions of the petitioners and held that the notification issued by the state government was within the jurisdiction and it was issued in the public interest for development of the state. The state government has given relief and made proposal in the budget session that the tax credit will required to be reduced @1% in respect to the goods sold in the course of interstate trade or commerce. However, the relief granted in respect to reduction of tax credit @ 1% shall came in to effect after the notification providing such relief is issued by the state government. The reduction of tax credit @1% is an additional burden to the dealers selling goods in the course of interstate trade or commerce. The state government should have withdrawn notification reducing tax credit @2% when the Union government has promised to compensate the loss of revenue to the state on account of reduction of rate of tax on the goods sold in the course of interstate trade or commerce.

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THE HON’BLE TRIBUNAL DESERVES SINCERE COMPLEMENTS FOR DISPOSAL OF APPEALS PENDING SINCE LONG PERIOD

During couple of months the Hon’ble Tribunal has disposed off number of second appeals pending since long period on the subject of levy of interest u/s 47 (4A) in case where the tax demand was less than 10%, whether additional tax is required to be paid in cash or can be adjusted against exemption limit, whether the time limit provided in section 42 is applicable in case of the assessment order passed u/s 41(7) and interest is admissible on the amount of refund arise in appeal. Recently, the controversy of whether interest is admissible on the amount of refund if the refund is arises as a result of appeal order is also resolved and it is held that the interest u/s 54 (1) (aa) is admissible on the amount of refund even in case where the refund is arise as a result of appeal order passed u/s 65 of the GST Act. The view of the department was that the interest on refund can be allowed only in case where it arises as a result of assessment order passed u/s 41 of the GST Act. There are number of second appeals and revision applications are pending regarding admissibility of set off u/R 42 on the goods purchased and used as consumable stores in the manufacturing of taxable goods. The hearing of such pending matters is also fixed in the month of September ’14. The Hon’ble Tribunal deserves sincere complements for disposal of such pending appeals and revision applications.

THERE IS NEED TO DECLARE AN AMNESTY SCHEME FOR RECOVERY OF OLD TAX DUES

The last amnesty scheme for recovery of dues up to the period 31/03/06 was declared by the state government. There are number of cases in which the tax demand is raised by disallowing tax credit on account of various reasons. In such cases the huge amount is not discharged by the dealers of the state on account of heavy burden of interest and penalty. If the amnesty scheme providing immunity from payment of interest and penalty is declared by the state government then there will be good inflow of the tax amount in the government treasury. We hope the state government will take positive initiative in this regard.

JAI HIND JAI GUJARAT

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SHRI BALMUKUND N. SHAH [email protected]

President’ s Desk

President’s Desk

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FULL DAY SEMINAR ON DIRECT & INDIRECT TAXES

ORGANIZED BY THE ANAND VAT(SALES TAX) BAR ASSOCIATION

JOINTLY WITH

CENTRAL GUJARAT CHAMBER OF TAX CONSULTANTS

CO ORGANIZER

ALL INDIA FEDERATION OF TAX PRACTITIONERSALL GUJARAT FERERATION OF TAX CONSULTANTS &

GUJARAT SALES TAX BAR ASSOCIATION

Day & Date : Saturday, 6th September-2014

Venue : G.I.D.C. HALL, VITHAL UDYOGNAGAR, ANAND.

Registration Fees Rs.700/- only.

ITINERARY OF PROGRAMME

Timing Subject Paper Writer / Speaker

Chief Guest / Chairman

10.00 AM to 10.30 AM Registration & Breakfast

10.30 AM to 11.15 AM Inauguration

11.15 AM to 11.20 AM Break

11.20 AM to 12.25 NOON

Technical Session 1 - Income Tax (Capital

Gain) Section 50C

Mr. Jigar M. PatelAdvocate

Ahmedababd

Mr. Vipul Joshi Advocate, Bombay

12.30 PM to 1.30 PM

Technical Session 2 - Service Tax

(Construction & Men Power Recruitments)

Mr. Shailesh Sheth Advocate, Bombay

Mr. M.L. Patodi Advocate, Kota

1.30 PM to 2.30 PM Lunch Break

2.30 PM to

3.45 PM

Technical Session 3VAT Tax

(Composition of Tax under Vat Act)

Mr Uchit N. Sheth Advocate

Ahmedababd

Mr. K. H. Kaji Advocate, S.C.

3.45 PM to 4.00 PM Tea Break

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4.00 PM to

5.30 PMBrain Trust

Income Tax Mr.Upendra Bhatt

Advocate, Ahmedabad Service Tax

Mr Amish Khandhar C.A. Ahmedababd

VAT Tax Mr Nayan Sheth

Advocate Ahmedababd

ChairmanK H Kaji

& Ashwin C Shah

5.30 PM to 6.30 PM Hi - Tea

7.30 PM Cultural Programme LOK DAYRO

Dr. Nirmaldan Gadhavi

Contacts :ANAND VAT (SALES TAX) BAR ASSOCIATION

Anil Patel Mayur Shah Ajajy Shah President Secretary Seminar Chairman (M) 9898054337 (M)9925293777 (M) 9426033929 Kamlesh Patel Jayesh Patel Seminar Co-ordinator Seminar Co-ordinator (M)9429033494 (M) 9824347499 email : [email protected] email : [email protected]

AIFTP J. D. Nankani Harish N. Motilwalla National president National Secretary

AIFTP (WZ) Vipul B. Joshi Chirag S. Parekh Deepak R. Shah Chairman Vice Chairman Chairman Pravin R. Shah (Education Committee)

Secretary

AGFTC GSTBA CGCTC Samir Jani Balmukund N. Shah Bhaskar B. Patel President President President (M) 9825037365 Nitin D. Thakker (M) 9979733033email : [email protected] Secretary email : [email protected]

Dhruven V. Shah Vijay J. Shah Secretary Secretary

334


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Lao Tzu said “The key to growth is the introduction of higher dimensions of consciousness into our awareness”. Thinking about an issue only from one-dimension may result in faulty action. This is also true for indirect taxes. One has to think from all points of view to get the best answer. This column attempts to discuss various issues pertaining to indirect taxes from all the three dimensions i.e. Central Excise, Service Tax & VAT.

Judgment of Hon. Gujarat High Court ([2014] 72 VST 318) affirming the view of Hon. Tribunal (SA No. 451 of 2011) in case of M/s Madhav Steel Corporation has created lots of confusion in the minds of dealers and has also resulted in misapplication of the Judgment by some departmental officers. Present article attempts to distil all the facets (i.e. factual & legal) of the said Judgment and also provide guidelines to make sure that a bona-fide case is not unnecessarily dragged to courts.

FACTS OF THE CASE

M/s Madhav Steel Corporation (hereinafter referred as appellant) is carrying on business of reselling iron and steel and is registered as a dealer under the Gujarat VAT Act, 2003 as well as under the Central Sales Tax Act, 1956. Assessment notice was issued for FY 2006-07. While passing assessment order, Ld. Deputy Commissioner dis-allowed input tax credit on purchases made from M/s. Mangal Enterprise & M/s. Shree Bhavani Ispat on the ground that the registration certificate of the said vendor was cancelled ab initio for billing activity. The assessing officer had observed in the assessment order that the purchases from two different dealers i.e. M/s. Mangal Enterprise and M/s. Shree Bhavani Ispat were not confirmed in cross check and the proof regarding movement of the goods was not produced. Copy of weigh bridge receipt which was submitted neither had the name of the consignor, nor the name of the consignee. Further loading and freight column in the said invoices are Nil. Loading and freight charges are for the purpose of transportation of goods and it indicates physical movement of goods. Appellant had also admitted before Hon. High Court by way of affidavit that it does not possess transport receipt. It was also observed that the spot enquiry was held at the place of the dealer M/s. Shree Bhavani Ispat by the Commercial Tax Officer on 06/09/2007 under Section 67 and 85 of the Act and proof of movement of goods such as delivery challan, weighing slips, lorry receipts were not found nor they were produced during the course of assessment proceedings. It was also found that the dealer was involved in only billing activity and there was no regular business activity.

CA Abhay Desai - [email protected]

3DAnalysis of Madhav Steel Corporation

3D - Analysis of Madhav Steel Corporation

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LEGAL PROVISIONS INVOLVED

Section 11 of GVAT Act deals with provisions related to Tax Credit. Section 11(1)(a) states that the registered dealer who has purchased the taxable goods, shall be entitled to claim tax credit equal to the amount of tax collected from the purchasing dealer by a registered dealer from whom he has purchased such goods or the tax payable by the purchasing dealer to a registered dealer who has sold such goods to him during the tax period. Sub-section(2) casts an obligation on the registered dealer who intends to claim the tax credit, to maintain the register and the books of accounts as prescribed under the Rules. Section 11(3) lays down certain conditions subject to which input tax credit can be claimed on the purchases made by such purchasing dealer. Sub-section (4) of Section 11 is very material as the claim regarding input tax credit can be made only on the basis of an original tax invoice issued by the selling dealer and such tax invoice must contain certain particulars as prescribed under sub-section(1) of Section 60 evidencing the amount of tax. Section 60(1) states that a registered dealer who sells taxable goods to other registered dealer shall provide him at the time of sale, with a tax invoice containing such particulars as may be prescribed and retain a copy thereof. Rule 42(3) prescribes the particulars which are required to be incorporated in the tax invoice. The tax invoice must contain consecutive serial number of tax invoice and serial number of the invoice book, the date of issue of tax invoice, the name, address and registration number of the seller issuing tax invoice including registration number of CST Act, 1956, if any, name, address and registration number of the purchaser including registration number of CST Act, 1956, full description of goods including HSN code, quantity of goods sold, price of goods excluding tax, rates of tax and additional tax, amount of tax charged in respect of goods and gross value of goods including the amount of tax.

Sub-section (5) of Section 11 is also very important so far as the disallowance of tax credit is concerned. There are various sub-clauses to Section 11(5), however, the relevant sub-clause is 11(5)(mmmm). Sub-section 11(5) (mmmm) says that notwithstanding anything contained in this Act, tax credit shall not be allowed for purchases made from a dealer after the name of such dealer has been published under sub-section (11) of section 27 or Section 97.

Sub-Section (7) of Section 11 is also very important which empowers the authority to deny the tax credit in certain circumstances. It says that where a registered dealer without entering into a transaction of sale, issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue or with the intention that the Government may be defrauded of its revenue, the Commissioner may after making such enquiry as he thinks fit and giving a reasonable opportunity of being heard, deny the benefit of tax credit, in respect of such transaction, to such registered dealers issuing or accepting such tax invoice, retail invoice, bill cash memorandum either prospectively or retrospectively from such date as the Commissioner may, having regard to the circumstances of the case, fix. This sub-section directly deals


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with the denial of tax credit when the transactions are not genuine and bonafide and the only intention of entering into such transaction is to defraud the Government Revenue. This sub-section also empowers the authority to deny tax credit either prospectively or retrospectively.

CONTENTIONS OF APPELLANT

It was contended before the Court that once original copy of Tax Invoice containing all the relevant details is available, input tax credit cannot be dis-allowed. It was also contended that in case of retrospective cancellation of selling dealer’s registration certificate, purchases made during the time when registration was in force cannot be dis-allowed as per provisions of Sec. 11(5)(mmmm). Reliance was also placed on number of decisions holding that mere non-payment of tax by the selling dealer will not result in dis-allowance of input tax credit. On factual aspect it was contended that when copy of weigh-bridge, stock register and copy of account showing that payments were duly made by the account payee cheques is available input tax credit cannot be dis-allowed.

SUBMISSIONS OF REVENUE

On the basis of facts narrated above it was contended by Revenue that all the purchases in dispute were bogus purchases made from gray market. In order to give them legal colour it was routed through the appellant. Modus operandi in this case was explained as under:

“Let us say we are concerned with dealer C. Dealer C Purchases goods from dealer A in the gray market at Rs.80 (Normal price is Rs.100). Since the transaction is in the gray market, it is recorded neither in the books of account of A nor in the books of accounts of C. So as to convert this purchase from gray market into purchase from normal market, C enters into an agreement with B to issue bogus bills on commission basis. Accordingly B issues bills/invoices of sale at Rs.100 to A on commission basis (2%). The transaction is recorded as sale of Rs.100 in the books of account of B. The transaction is recorded in the books of account of C as purchases of Rs.100. Further so as to give a colour of genuine transaction, C will issue cheque, either account payee or otherwise to B. B will deposit the cheque in its Bank account and after deducting its commission (Rs.2), B will withdraw the balance amount (Rs.98) and pay back to C. However if A and B have designed a chain of transactions, then B will pass the money to X, X to Y and so on and someone else in place of B may pay the balance amount to C. The same goods are sold by C to D in normal market at 105 + tax.”

In view of above it was contended that said transaction is squarely covered by Sec. 11(7) which empowers the authority to deny the tax credit where a registered dealer without entering into a transaction of sale, issues to another registered dealer tax invoice, retail invoice, bill or cash memorandum with the intention to defraud the Government revenue.


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DECISION OF HON. TRIBUNAL & HIGH COURT

On perusing the facts of the case, Hon. Tribunal as well as Hon. High Court came to the conclusion that the transactions in question are not genuine transactions. It relied on the fact that weigh bridge receipt did not have either the name of the consignor or the consignee and the column for transport charges in the invoices did not contain any value. It also relied on the fact that on making the spot inquiry by the department at the premises of sellers, even sellers could not prove the genuineness of their purchases. It was also held that all the judgments cited on behalf of the appellant would not support as the genuineness of the transactions involved in all the judgments were not doubted by the department. On the basis of above it was held that input tax credit is rightly not admissible in view of Sec. 11(7) of GVAT Act.

IMPLICATIONS & GUIDELINES TO BE KEPT IN MIND

On the basis of above Judgment there is a view taken by some officials of department that every dis-allowance of input tax credit on cross-check will be covered by said judgment. That view is misplaced. Every judgment has to be read in the context of the facts of the case. At para 32 of the Hon. Tribunal’s order it is clearly stated that once all the statutory requirements of producing tax invoice is complied with, then in case of genuine transactions even if the registration certificate is cancelled retrospectively claim of input tax credit in respect of purchases made when registration is in force cannot be dis-allowed. In is only in case of bogus transactions claim of input tax credit can be dis-allowed.

In view of above author urges that following documents should be preserved to prove genuineness of transactions:

1) Weigh-bridge receipts2) Details of account payee cheques paid to vendors3) Transporter details along with copy of LR’s4) Stock registers under Excise or otherwiseAbove list is illustrative and does not vouch that on production of same input

tax credit will always be allowed. However it will come to your rescue for proving the genuineness in cases where there is mis-match on cross check. Also in cases where the fact that registration certificate of the selling dealer is still operational will help to distinguish your case from given judgment as it that case department can very well pursue the selling dealer for mis-matched transactions.REFUND OF CREDIT DIS-ALLOWED EARLIER

Under GVAT Act various powers are bestowed on the assessing officers to carry out assessment (Sec. 34) including best judgment assessment (Sec. 34(4)) of the defaulting selling dealers who has not paid the tax into Government Treasury. Post 01.04.2013 u/s 34(8A) power is given to carry out assessments of such dealers without any time-limit. In such case, a situation may happen when department recovers the tax from defaulting dealers and the purchasing dealer has also paid the tax during the assessment. Thus


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Government gets double tax for same transaction. In such situation it is the right of the purchasing dealer to claim refund of the tax paid earlier. Hon. Tribunal at Para 38 of the judgment has directed the department to inform the dealer of any recovery from selling dealer and to refund the tax without any application. Author urges the department to come forward with a transparent system of providing the necessary information from time to time so that dealers can pursue their refund claims.PRE-DEPOST FOR ADMISSION OF APPEAL

Sec. 73(4) of GVAT Act provides that an appeal may be entertained for reasons to be recorded in writing without payment of tax with penalty (if any) or, as the case may be, of the penalty. Recently Hon. Calcutta High Court in case of Smt. Renuka Prasad (72 VST 481) has held that Tribunal or the Commissioner (Appeals) while considering the case of waiver of pre-deposit must record its satisfaction not only on the existance of a good prima facie case but simultaneously, should take into consideration the interest of the Revenue by maintaining a balance. The discretion must be exercised on sound logic and within the settled parameters of law and not whimsically or capriciously. The Tribunal should also record the reasons well acceptable in the legal parlance which should justify elucidately and/or expressely why such discretion is exercised. The person may not have any financial hardship but if a good prima facie case is made out then directing the person to deposit the duty demanded would cause undue hardship. In this case Hon. Court held that mechanical manner of directing 25% as pre-deposit is wrong and discretion has to be exercised justly. Attention is also invited to internal correspondence of commercial tax department dated 24/06/14 providing guidelines for deciding the stay application.

In cases involving dis-allowance on cross check a strong prima facie case is possible if it can be established that registration certificate of selling dealer is operational & the records listed earlier are produced for the mis-matched transactions proving the genuiness of same. Department is also urged to share the relevant information pertaining to selling dealers assessment (to prove that selling dealer is in existence) so that if the department is pursuing the same, purhasing dealer is not put in undue hardship of paying the predeposit when eventually same will have to be refunded on recovery from selling dealer. CONCLUSION

In view of above discussion every case needs to be analyzed in its factual background before blindly applying the discussed Judgment.

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Uchit N. Sheth - Advocate - [email protected]

FRATERNAL TWINS – CENTRAL INDIRECT TAXES AND

VAT

Fraternal twins are siblings who are not completely identical but nonetheless they are twins. Similarly, while Central Excise, Customs, Service Tax and Value Added Tax may have their own peculiarities, they are species of the same genus. Therefore the law decided in the context of one is likely to be relevant even in the context of another. The objective of this column is to highlight decisions rendered in the context of Central Indirect Taxes which are relevant to the provisions of the Gujarat Value Added Tax Act, 2003.

E.I. Dupont India Pvt. Ltd. v/s Union of India 2014 (305) ELT 282 (Guj.)Issue in question

The assessee claimed refund under Rule 5 of the Cenvat Credit Rules, 2004 ofCenvatcreditoninputsusedinthemanufactureoffinalproductwhichwassoldto 100% Export Oriented Unit (“EOU”). The adjudicating authority was of the view that such refund was not admissible since the assessee had not physically exported the goods. Notice was issued to the assessee to show cause as to why the claim of refund should not be rejected. The show cause notice was challenged by the assesseebyfilingwritpetitionbeforeHon.GujaratHighCourt.Hon.HighCourtdirectedtheassesseetofilereplytothenoticeandaskedtheadjudicatingauthorityto decide the refund claim within a period of 3 months. The assessee therefore gave reply to the show cause notice. In the written reply reliance was placed on a direct decision of Hon. Gujarat High Court in the case of Commissioner of Central Excise and Customs v/s NBM Industries 2012 (276) ELT 9 (Guj.) wherein it was clearly held that refund is admissible under Rule 5 of the Cenvat Credit Rules, 2004 even in case of goods sold to 100% EOU which were deemed to be exports for the purpose of excise and customs. The adjudicating authority however rejected the refund claim on the ground that the decision of Hon. Gujarat High Court was rendered in the case of a different assessee. The adjudicating authority also relied upon a contrary decision of Hon. Madras High Court in the case of BAPL Industries Ltd. v/s Union of India 2007 (211) ELT 23 (Mad.) which was against the assessee onmerits.Theassesseechallengedtheorderrejectingitsrefundclaimbyfilingwritpetition before Hon. Gujarat High Court under Article 226 of the Constitution of India.Assessee’s contention

- The assessee’s contention before Hon. Gujarat High Court was that the adjudicating authority had erred in not following the binding decision of Hon. High

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Court. It was argued that the mere fact that the decision was rendered in the case of another assessee was not relevant. The assessee relied upon the decision of Hon. Supreme Court in the case of Union of India v/s Kamlakshi Finance Corporation Ltd. 1991 (55) ELT 433 (SC).

- The assessee also relied upon the decision of Hon. Bombay High Court in the case of Legrand (India) Pvt. Ltd. v/s Union of India 2007 (216) ELT 678 (Bom.) wherein it was held that if in spite of earlier exposition of law by the High Court having being pointed out to the authority, if the authority initiates proceedings in utter disregard of the law laid down by the High Court, then it would amount to civilcontemptasdefinedinSection2(b)oftheContemptofCourtsAct,1971.

- The assessee submitted that if it is held that decision in case of another assessee cannot be accepted as a binding decision, then this will lead to multiplicity of proceedings and unnecessary expenditure and burden upon other assessees as well as on the revenue.Revenue’s contention

- The revenue conceded before Hon. High Court that the adjudication order denying refund was contrary to the decision of Hon. Gujarat High Court rendered in the case of NBM Industries (supra). The revenue however contended that the orderhadbeenpassedbytheadjudicatingofficerintheinterestofrevenueandalsoon the basis of decision of Hon. Madras High Court in the case of BAPL Industries Ltd. (supra) wherein a view contrary to the decision of Hon. Gujarat High Court in the case of NBM Industries (supra) had been taken.

- The revenue also raised the plea of alternative remedy and contended that since the assessee had right of appeal under the Central Excise Act, 1944, writ petition should not be entertained under Article 226 of the Constitution of India.Hon. Gujarat High Court’s view

Hon. Gujarat High Court observed that the case of the assessee on merits was squarely covered by its earlier decision in the case of NBM Industries (supra). It was observed that the contrary decision of Hon. Madras High Court in the case of BAPL Industries Ltd. (surpa) had also been considered by Hon. Gujarat High Court in the case of NBM Industries (supra). Hon. High Court held that the mere fact that the decision was rendered in the case of a different assessee could not have been taken asagroundbytheadjudicatingofficerforignoringbindingdecisionofjurisdictionalHigh Court. The decision of Hon. Supreme Court in the case of Kamlakshi Finance Corporation Ltd. (supra) was relied upon by Hon. High Court. Earlier decision of Hon. Gujarat High Court in the case of Claris Lifesciences Ltd. v/s Union of India 2013 (298) ELT 45 (Guj.) was also referred to. In such circumstances Hon. High Court decided to exercise its powers under Article 226 of the Constitution of India and quashed the orders passed by the adjudicating authority despite the fact that alternative remedy was available to the Petitioner.

In so far as the argument on contempt of court was concerned, Hon. High Court held that the order of the adjudicating authority passed in disregard of the


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binding decision of the High Court would amount to civil contempt. It was observed that in the guise of protecting the interest of revenue, the lower authority could not be permitted to ignore the binding decision of higher appellate authority or court. It was held that to maintain rule of law and judicial discipline, the lower authority was bound by the decision of the higher appellate authority. However considering the factthatnomalafideintentionhadbeenallegedagainsttheadjudicatingauthorityandalsotakingintoconsiderationthefactthattheofficerhadrecentlyjoinedthedepartment and unconditional apology had been tendered, proceeding for contempt of court were dropped by the High Court.

Thus the impugned order was quashed and the adjudicating authority was directed to pass fresh order and grant refund to the Petitioner. Hon. High Court concluded by strongly disapproving arbitrary act on the part of the lower authorities in ignoring binding decisions passed by the higher authorities. Token cost was directed to be paid to the Petitioner.Applicability of the decision in the context of GVat

The aforesaid decision reiterates the well established general principle of stair decisis and binding precedent and hence it is applicable even for proceedings under the Gujarat Value Added Tax Act, 2003 (herein after referred to as “the Vat Act”). Thus assessing authorities and lower appellate authorities are bound to follow decisions of higher appellate authorities or courts even if they are rendered in the case of other dealers.

Anotherexampleofrecurringflagrantdisregardtobindingdecisionsofhigherauthorities in day to day practice is the refusal of the departmental authorities to give effect to the decision of higher appellate authority or court on the ground that they have challenged the decision before a higher forum and that such appeal is pending for disposal.

It may be noted that the mere fact that an order has been challenged before higher forum cannot be used as a shelter against giving effect to the binding order of an appellate authority unless a higher authority or court has stayed the operation of such order. Reference may be made to a recent decision of Hon. Allahabad High Court in the case of Aroma Chemicals v/s Union of India 2013 (298) ELT 41 (All.). InthatcaserevisionapplicationfiledbytheExcisedepartmentagainsttheorderofthe Commissioner (Appeals) was pending before the Central Government. However there was no interim order passed by the Central Government staying the order passed by the learned Commissioner (Appeals). Hon. High Court therefore directed the authorities to immediately refund the amount as per the order of Commissioner (Appeals) within a period of 1 month.Conclusion

Thus, lower authorities are bound by the decision of higher appellate authorities/courts even if they are passed in the case of other dealers. Similarly the lower authorities are bound to give effect to the order passed by higher authorities or courts even if the decision has been challenged by the department unless and until operation of the order has been stayed by of a higher court.


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Excess payment of estimated service tax could be adjusted against shortfall in payment of tax of subsequent months

Service Tax : Excess payment of service tax during a particular month arising due to estimation of tax liability must be adjusted against short payment during other months, as there is no unjust enrichment involved

General Manager, Bharat Sanchar Nigam Ltd. v.

Commissioner of Central Excise, RaipurJUSTICE G. RAGHURAM, PRESIDENT

AND RAKESH KUMAR, TECHNICAL MEMBERFINAL ORDER NOS. 52392-52393/2014

SERVICE TAX APPEAL NOS. 585 & 691 OF 2008MAY 8, 2014

Facts■ TheassesseeisaGovernmentownedcompanyengagedinprovidingmobile

as well as landline telephone services.

■ The Jurisdictional Central Excise officers while examining the assessee'sST-3 return for April 2005 to September 2005 period found that —

• therewasshortpaymentofservicetaxforMay2005and

• assessee had availed Cenvat credit amounting in respect of several input serviceslikerepairandmaintenance,Airandrailtravelagent'sservice,renta cab service, security service, advertising, erection and installation of the machinery etc. and

• assessee had availed Cenvat credit in respect of goods stated to have been procured from Instrumentation Ltd., Kota.

■ The departmentwas of the view that the services in respect ofwhich theCenvat credit has been taken are not input services and the Cenvat credit availed in respect of certain goods stated to have been received from Instrumentation Ltd., Kota is not admissible as the credit has been taken on

CA Anand Jambuwala - [email protected]

SERVICE TAX

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thebasisofcertificatesissuedbytheInstrumentationLtd.,Kotaandnotonbasis of duty paying documents.

■ Accordingly, a show-cause notice dated 19-10-2006 was issued to theassessee for recovery of the above-mentioned service tax and Cenvat credit alongwith interest and also for imposition of penalty on the assessee.

■ TheCommissioner(Appeals)confirmedtheservicetaxdemandbutsetasidethe entire Cenvat credit demand.

Assessee’s Arguments■ Therewasexcesspaymentofservice taxduring themonthsofApril2005,

June 2005 and July 2005 to September 2005 i.e. during every month of the six monthly period ending September 2005 except the month of May 2005 and if this excess payment is taken into account, there would be net excess payment of tax, instead of short payment.

■ TheCenvatcreditwasinorder.

Revenue’s Arguments■ Excesspaymentofservicetaxduringaparticularmonthcannotbeadjusted

against short payment of tax during other months even if the excess payment and short payment had taken place during the same six monthly period. Rule 6(3) of Service Tax Rules, 1994 sought to be invoked by the assessee has no application as rule 6(3) is applicable when some amount has already been collected for some service to be provided and the service tax has been paid, but later on due to some reason, the service is not provided in full or in part. Said rule is not applicable for adjustment of the excess payment of service tax during a particular month against short payment during other months,

■ Services in respectofwhichcredithadbeen takenarenotcoveredby thedefinitionofinputservice.

Ifweanalyzethecaseindetail,wewillcomeacrossmainly2issues.Thefirstone AVAILMENT OF CENVAT CREDIT & second one ADJUSTMENT OF CENVAT CREDIT.

To understand Availment in detail we need to understand what is input services.DefinitionofInputServicesunderRule2(l)ofCENVATCreditRules,2004-"input service" means any service,—(i) used by a provider of [output service] for providing an output service; or(ii) used by a manufacturer, whether directly or indirectly, in or in relation to

themanufactureoffinalproductsandclearanceoffinalproductsuptotheplace of removal,

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and includes services used in relation to modernisation, renovation or repairs ofa factory,premisesofproviderofoutputserviceoranoffice relating tosuchfactory or premises, advertisement or sales promotion, market research, storage uptotheplaceofremoval,procurementofinputs,accounting,auditing,financing,recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal;

In simple words any services used by a service provider to provide Taxable Output Service is Input service.

In the given case, the appellant had availed Cenvat credit in respect of several inputserviceslikerepairandmaintenance,Airandrailtravelagent'sservice,renta cab service, security service, advertising. Also appellant had also availed the Cenvat Credit for Machinery purchased for one of the vendor.

As per the Cenvat Credit Rules, 2004 if you provide taxable output services then you are eligible for offsetting the tax with input services. This was precisely the argument of appellant. The same was rejected by respective authority on the grounds that they are not input services. Case was put forward to Tribunal. Outcome of the order will be discussed at last.

Other important aspect to understand is Adjustment of Cenvat Credit.Cenvat Credit is Pool in which every credit gets credited for the Input services

you received & every tax gets debited for which you have provided the services. Net off the same is to be either discharged or getting adjusted or refunded.

Inthebigorganizationtoarriveatthecorrectfigureisalwaysadifficulttask.The excess payment or short payment takes place as the appellant M/s Bharat Sanchar Nigam Limited are required to pay service tax in respect of the amount received by them against these bills during a particular month by sixth of the next month and very often the appellant are not able to accurately compile the information about the total bill collection during the month and pay service tax on the estimated amount, which may be more than the actual tax payable or less than the actual tax payable.

You have to discharge the monthly liability on the basis of the documents available at that time. During the half year it may happen that you are not able to compute the exact liability that does not mean that your intention is to hide the actual liability.

In the given case there was a surplus in the month of April, June, July, Aug & Sept. Only in the month of May there was a short fall & in agreegate appellant was in surplus & he was not having any liability. Thus, if during a particular month there

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is excess payment of tax, it does not mean that the excess paid amount had been recovered from the customers as the service tax has been paid on the estimated bill collection amount and the exact amount of service tax payable is determined onlywhentheaccuratefiguresofcollectionagainstthebillsareavailable.Whenthis is the position, there is no reason why the excess payment against a particular month cannot be adjusted against short payment during the other months, as there is no unjust enrichment involved.

(Meaning of unjust enrichment : In law,unjust enrichmentis where one person is unjustly or by chance enriched at the expense of another, and an obligation to make restitution arises, regardless of liability for wrongdoing. A common example is when a party contracts to provide a service, but the contract is terminated prematurely due to a breach, and the contractor unjustly receives no compensation for partial services rendered.

The concept of unjust enrichment is based upon the Roman legal maxim "no oneshouldbebenefitedatanother'sexpense).

As regards the Cenvat credit demand the bulk of the Cenvat credit is in respect of the service tax paid on the services of repair and maintenance, security, sales and advertisement, installation and commissioning, rent a cab service, air travel agents and rail travel agents etc. received by them all of which are covered bythedefinitionofinputserviceand,therefore,thereisabsolutelynoreasonfordenying the Cenvat credit in respect of the same. As regards the Cenvat credit in respect of certain goods received from M/s Instrumentation Ltd., when there is no allegation that the goods had not been received, the Cenvat credit cannot be denied. Therefore the Cenvat credit demand has been rightly set aside by the Commissioner (Appeals).

Conclusion : If a person is having a short fall in particular month & excess in subsequentmonththenhecandefinitelynetoffthesameandproceedaccordingly.In theAct orRules nowhere it is specified that you cannot adjust intermonthbalance.

YOGA & STRESS MANAGEMENT - A Special Workshopis been designed for for the Members of

THE GUJARAT SALES TAX BAR ASSOCIATION

on 31st August, 2014 at Lakulish Yog University,

Opp. Nirma Institute, Nr. Balaji Temple, S. G. Highway, Chharodi, Ahmedabad.

Timing of the Workshop is from 7.30 a.m. to 4.00 p.m. Members are requested to remain present on time.

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Nirav Pankaj Shah - [email protected]

NPS’s Service Tax Diary

Notification No : 06/2014 S.T.Dated : 11/07/2014

New Delhi, the 11th July, 2014

[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]

Government of India Ministry of Finance

(Department of Revenue)

Sub: Seeks to amend Notification No. 25/2012- Service Tax, dated the 20th June, 2012, so as to amend certain existing entries granting exemption on specified services and inserting new entries for granting exemption from service tax on specified services.

G.S.R....(E.– In exercise of the powers conferred by sub-section (1) of section 93oftheFinanceAct,1994(32of1994),theCentralGovernment,beingsatisfiedthat it is necessary in the public interest so to do, hereby makes the following furtheramendmentsinthenotificationoftheGovernmentofIndiaintheMinistryofFinance (Department of Revenue) No.25/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 467 (E), dated the 20th June, 2012, namely:-

(1)Inthesaidnotification,intheopeningparagraph,–

(i) after entry 2A, the following entry shall be inserted, namely:-

“2B.ServicesprovidedbyoperatorsoftheCommonBio-medicalWasteTreatment Facility to a clinical establishment by way of treatment or disposal of bio-medical waste or the processes incidental thereto;”;

(ii) entry 7 shall be omitted;

(iii) for entry 9, the following entry shall be substituted, namely:-

“9. Services provided,-

(a) by an educational institution to its students, faculty and staff;


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(b) to an educational institution, by way of,-

(i) transportation of students, faculty and staff;

(ii) catering, including any mid-day meals scheme sponsored by the Government;

iii) security or cleaning or house-keeping services performed in such educational institution;

(iv) services relating to admission to, or conduct of examination by, such institution;”;

iv) for entry 18, the following entry shall be substituted, namely:-

“18. Services by a hotel, inn, guest house, club or campsite, by whatever name called, for residential or lodging purposes, having declared tariff of a unit of accommodation below one thousand rupees per day or equivalent;”;

(v) in entry 20, for item (j), the following items shall be substituted, namely:-

“(j) chemical fertilizer, organic manure and oil cakes;

(k) cotton, ginned or baled.”;

(vi) in entry 21,-

(a) for item (e), the following item shall be substituted namely:-

“(e) chemical fertilizer, organic manure and oil cakes;”;

(b) after item (h), the following item shall be inserted, namely:-

“(i) cotton, ginned or baled.”;

(vii) in entry 23, for item (b), the following item shall be substituted, namely:-

“(b) non-airconditioned contract carriage other than radio taxi, for transportation of passengers, excluding tourism, conducted tour, charter or hire; or”;

(viii) in entry 25, for item (a) , the following item shall be substituted, namely:-

“(a) water supply, public health, sanitation conservancy, solid waste management or slum improvement and up-gradation; or”;

(ix) in entry 26A, after item (b), the following item shall be inserted, namely:-

“(c) life micro-insurance product as approved by the Insurance Regulatory and Development Authority, having maximum amount of cover of fiftythousandrupees.”;

(x) for the entry 40, the following entries shall be substituted, namely:-


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“40. Services by way of loading, unloading, packing, storage or warehousing of rice, cotton, ginned or baled;

41. Services received by the Reserve Bank of India, from outside India in relation to management of foreign exchange reserves;

42. Services provided by a tour operator to a foreign tourist in relation to a tour conducted wholly outside India.”.

(2)Inthesaidnotification,inparagraph2relatingtodefinitions,-

(a) clause (f) shall be omitted;

(b) after clause (o), the following clause shall be inserted, namely:-

'(oa)“educationalinstitution”meansaninstitutionprovidingservicesspecified inclause(l)ofsection66Dof theFinanceAct,1994(32of1994);‟;

(c) after clause (x), the following clause shall be inserted, namely:-

'(xa)“lifemicro-insuranceproduct”shallhavethemeaningassignedto it in clause (e) of regulation 2 of the Insurance Regulatory and DevelopmentAuthority(Micro-insurance)Regulations,2005;‟;

(d) for clause (za), the following clauses shall be substituted, namely:-

'(za)“radio taxi”means a taxi including a radio cab, by whatevername called, which is in two-way radio communication with a centralcontrolofficeand isenabled for trackingusingGlobalPositioning System (GPS) or General Packet Radio Service (GPRS);

(zaa) “recognised sports body” means – (i) the Indian Olympic Association, (ii) Sports Authority of India, (iii) a national sports federation recognised by the Ministry of Sports and Youth AffairsoftheCentralGovernment,anditsaffiliatedfederations,(iv) national sports promotion organisations recognised by the Ministry of Sports and Youth Affairs of the Central Government, (v) the International Olympic Association or a federation recognised by the International Olympic Association or (vi) a federation or a body which regulates a sport at international leveland itsaffiliatedfederationsorbodiesregulatingasportinIndia;‟.

[F. No.334/15/2014 -TRU]

(Akshay Joshi) Under Secretary to the Government of India


352


Note - The principal notification was published in the Gazette of India,Extraordinary, by Notification No. 25/2012 - Service Tax, dated the 20th June,2012, vide number G.S.R. 467 (E), dated the 20th June, 2012 and last amended by NotificationNo.04/2014-ServiceTax,datedthe17thFebruary,2014videnumberG.S.R. 91(E), dated the 17th February, 2014.






Sub: Seeks to amend Notification No.12/2013-ST dated 1st July, 2013, relating to exemption from service tax to SEZ Units or the Developer.

G.S.R…….(E).–In exercise of the powers conferred by sub-section (1) of section 93 of the Finance Act, 1994 (32 of 1994), read with sub-section (3) of section 95 of Finance (No.2), Act, 2004 (23 of 2004) and sub-section (3) of section 140 of the Finance Act, 2007 (22 of 2007), the Central Government, being satisfied that it is necessary in the public interest so to do, herebymakes thefollowingfurtheramendmentsinthenotificationoftheGovernmentofIndiaintheMinistry of Finance (Department of Revenue) No.12/2013-Service Tax, dated the 1st July,2013, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 448 (E), dated the 1st July, 2013, namely:-

Inthesaidnotification,–

(i) in paragraph 3, in sub-paragraph (II),–

(A) inclause(b),afterthewords,letterandfigure“inFormA-2”,thewords,letterandfigure“withinfifteenworkingdaysfromthedateofsubmissionof Form A-1” shall be inserted;

(B) after clause (b), the following clause shall be inserted, namely:-

“(ba) the authorisation referred to in clause (b) shall be valid from the dateofverificationofFormA-1bytheSpecifiedOfficeroftheSEZ:

Provided that if the Form A-1 is not submitted by the SEZ Unit or the Developer to the Assistant Commissioner of Central Excise or Deputy Commissioner of Central Excise having jurisdiction, as the casemaybe,withinfifteendaysofitsverificationbytheSpecified


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OfficeroftheSEZ,theauthorisationshallbevalidfromthedateonwhich it is submitted;”;

(C) for clause (c), the following clause shall be substituted, namely:-

“(c) the SEZ Unit or the Developer shall provide a copy of the said authorisation to the provider of specified services, where suchprovider is the person liable to pay service tax and on the basis of the saidauthorisation, the serviceprovidermayprovide specifiedservices to the SEZ Unit or the Developer without payment of service tax:

Provided that pending issuance of said authorisation, the provider ofspecifiedservicesmay,onthebasisofFormA-1,providesuchspecifiedservices,withoutpaymentofservicetax,andtheSEZUnitor the Developer shall provide a copy of authorisation to the service provider immediately on receipt of such authorisation:

Provided further that if the SEZ Unit or the Developer does not provide acopyofthesaidauthorisationtotheproviderofspecifiedserviceswithinaperiodofthreemonthsfromthedatewhensuchspecifiedservices were deemed to have been provided in terms of the Point of Taxation Rules, 2011, the service provider shall pay service tax on specifiedservicessoprovidedintermsofthefirstproviso.”;

(D) in clause (e), the following Explanation shall be inserted, namely:-

“Explanation–For thepurposesof thisnotification,aserviceshallbetreated as used exclusively for the authorised operations if the service is received by the SEZ Unit or the Developer under an invoice in the name of such Unit or the Developer and the service is used only for furtherance of authorised operations in the SEZ.”;

(ii) in Form A-1, in Table II, for sub-heading of column(4), the following shall be substituted, namely:-

“ServiceTaxRegistrationNo.(Notapplicableifspecifiedserviceiscovered under full reverse charge)”;

(iii) in Form A-2,-

(a) in item B, in the Table, for sub-heading of column(4), the following sub-heading shall be substituted, namely:-

“ServiceTaxRegistrationNo.(Notapplicableifspecifiedserviceis covered under full reverse charge)”;

(b) after item B, the following item shall be inserted, namely:-


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“C: The authorisation is valid with effect from …………….

[refer condition at S.No.3(II)(ba)]”;

(iv) in Form A-3, in the TABLE, for column heading of column (4), the following column heading shall be substituted namely:-

“ServiceTaxRegistrationNo.(Notapplicable ifspecifiedservice iscovered under full reverse charge)”.

[F. No. 334/15/ 2014-TRU]


Note-TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,byNotificationNo.12/2013-ServiceTax,datedthe1stJuly,2013,videnumberG.S.R.448 (E), dated the1st July, 2013and last amendedbyNotificationNo.15/2013-Service Tax, dated the 21st November, 2013 vide number G.S.R. No.744 (E), dated the 21st November, 2013.



TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]



Sub: Seeks to amend Notification No. 26/2012- Service Tax, dated 20th June, 2012, so as to make necessary amendments in the specified entries prescribing taxable portion and the conditions for availing the exemption therein.

G.S.R....(E)- In exercise of the powers conferred by sub-section (1) of section 93oftheFinanceAct,1994(32of1994),theCentralGovernment,beingsatisfiedthat it is necessary in the public interest so to do, hereby makes the following furtheramendmentsinthenotificationoftheGovernmentofIndiaintheMinistryofFinance (Department of Revenue), No.26/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i), vide number G.S.R. 468 (E), dated the 20th June, 2012, namely:-

1. Inthesaidnotification,intheTABLE,-

(i) against serial number 7, in column (4), after the words “has not been


355


taken”, the words “by the service provider” shall be inserted;

(ii) in serial number 8, for the entry in column (4), the following entry shall be substituted, namely:-

“CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.”;

(iii) in serial number 9,-

(a) in column (2), for the words “any motor vehicle designed to carry passengers”, the words “motorcab” shall be substituted with effect from the 1st day of October, 2014;

(b) for the entry in column (4), the following entry shall be substituted with effect from the 1st day of October, 2014, namely:-

“(i) CENVAT credit on inputs and capital goods, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004;

(ii) CENVAT credit on input service of renting of motorcab has been taken under the provisions of the CENVAT Credit Rules, 2004, in the following manner:

(a) Full CENVAT credit of such input service received from a person who is paying service tax on forty percent of the value; or

(b) Up to forty percent CENVAT credit of such input service received from a person who is paying service tax on full value;

(iii) CENVAT credit on input services other than those specifiedin (ii) above, has not been taken under the provisions of the CENVAT Credit Rules, 2004.”;

(iv) after serial number 9 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“9A Transport of passengers, with or without accompanied belongings, by a contract carriage other than motorcab.

40 CENVAT credit on inputs, capital goods and input services, used for providing the taxable service, has not been taken under the provisions of the CENVAT Credit Rules, 2004.”;

(v) in the serial number 9A, so inserted, for the entry in the column (2), the following entry shall be substituted with effect from such date as the


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Central Government may notify for omission of the words “radio taxis” in the section 66D(o)(vi) of the Finance Act 1994, namely:-

“Transport of passengers, with or without accompanied belongings, by-

a. a contract carriage other than motorcab.

b. a radio taxi.”;

(vi) in the serial number 10, for the existing entry in column (3), the entry “40” shall be substituted with effect from the 1st day of October, 2014;

(vii) against serial number 11, in column (4), for the words “input services”, wherever occurring, the words “input services other than the input service of a tour operator” shall be substituted with effect from the 1st day of October, 2014.

2. Saveasotherwiseprovidedinthisnotification,theamendmentsshallcomeinto force on the 11th day of July, 2014.

[F. No. 334/15/2014 - TRU]


Note-TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,videNotificationNo.26/2012-ServiceTax,dated20thJune,2012,videnumberG.S.R.468(E),datedthe20thJune,2012andwaslastamendedbyNotificationNo.9/2013- Service Tax, dated the 8th May, 2013 vide G.S.R. 296 (E), dated the 8th May, 2013.






Sub: Seeks to amend the Service Tax Rules,1994 so as to prescribe,- (i) the person liable to pay service tax for certain specified services and (ii) mandatory e-payment of service tax for all the assessees, with effect from 1st October,2014.

G.S.R..... (E). – In exercise of the powers conferred by sub-section (1) read with sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central


357


Government hereby makes the following rules further to amend the Service Tax Rules, 1994, namely:—

1. (1) These rules may be called the Service Tax (Amendment) Rules, 2014.

(2) Save as otherwise provided in these rules, they shall come into force on the 11th July, 2014.

2. In the Service Tax Rules, 1994 (hereinafter referred to as the said rules),–

(A) in rule 2, in sub-rule (1), in clause (d), in sub-clause (i),–

(a) after item (A), the following item shall be inserted , namely:-

“(AA) in relation to service provided or agreed to be provided by a recoveryagenttoabankingcompanyorafinancialinstitutionoranon-bankingfinancialcompany,therecipientoftheservice;”;

(b) for item (EE),the following item shall be substituted, namely:-

“(EE) in relation to service provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate, the recipient of such service;”;

(B) in rule 6 of the said rules, for sub-rule (2), the following sub-rule shall be substituted with effect from the 1st October, 2014, namely:-

“(2) Every assessee shall electronically pay the service tax payable by him, through internet banking:

Provided that the Assistant Commissioner or the Deputy Commissioner of Central Excise, as the case may be, having jurisdiction, may for reasons to be recorded in writing, allow the assessee to deposit the service tax by any mode other than internet banking.”.

[F.No. 334 /15/2014- TRU]


Note.-TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,PartII,Section3,Sub-section(i)byNotificationNo.2/94-ST,datedthe28thJune,1994 vide number G.S.R. 546 (E), dated the 28th June, 1994 and last amended byNotificationNo. 16/2013-ServiceTax, dated the 22ndNovember, 2013 videnumber G.S.R. 749 (E), dated the 22nd November, 2013.


358



New Delhi, the 11th July, 2014[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]


(Department of Revenue)Sub: Seeks to amend the Notification No.30/2012-ST dated 20th June,2012, so as to prescribe, the extent of service tax payable by the service provider and the recipient of service, for certain specified services.

G.S.R...... (E).- In exercise of the powers conferred by sub-section (2) of section 68 of the Finance Act, 1994 (32 of 1994), the Central Government, hereby makesthefollowingfurtheramendmentsinthenotificationoftheGovernmentofIndia in the Ministry of Finance (Department of Revenue) No. 30/2012-Service Tax, dated the 20th June, 2012, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R. 472 (E), dated the 20th June, 2012, namely:-1. Inthesaidnotification,–

(i) in paragraph I, in clause (A),–(a) after sub-clause (i), the following sub-clause shall be inserted,

namely:-“(ia) provided or agreed to be provided by a recovery agent to a

banking company or a financial institution or a non-bankingfinancialcompany;”;

(b) for sub-clause (iva), the following sub-clause shall be substituted, namely :-“(iva) provided or agreed to be provided by a director of a company

or a body corporate to the said company or the body corporate;”;(ii) in paragraph II, in the TABLE,–

(a) for all the headings of the columns, the following shall respectively be substituted namely:-

“Sl.No Description of a service

Percentage of service tax payable

by the person providing service

Percentage of service tax payable by the

person receiving the service

1 2 3 4


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(b) after serial number 1 and the entries relating thereto, the following serial number and entries shall be inserted, namely:-

“1A. in respect of services provided or agreed to be provided by a recovery agent to a banking company or a financial institution or a non-banking financialcompany

Nil 100%”;

(c) against serial number 5A of column (1), for the entries in column (2), the following entry shall be substituted namely:-

“in respect of services provided or agreed to be provided by a director of a company or a body corporate to the said company or the body corporate”;

(d) in serial number 7, against item (b), in columns (3) and (4), for the existing entries, the entries “50%” and “50%” shall respectively be substituted with effect from the 1st day of October, 2014.

2. Saveasotherwiseprovidedherein,thisnotificationshallcomeintoforceonthe 11th day of July, 2014.

[F.No. 334 /15/ 2014-TRU](Akshay Joshi)

Under Secretary to the Government of IndiaNote.-TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,byNotificationNo.30/2012-ServiceTax,datedthe20thJune,2012,videnumberG.S.R.472(E),datedthe20thJune,2012andlastamendedbyNotificationNo.45/2012-Service Tax, dated the 7th August, 2012 vide number G.S.R. 621 (E), dated the 7th August, 2012.



Government of India, Ministry of Finance (Department of Revenue)

Sub: Seeks to amend the Service Tax (Determination of Value) Rules, 2006 so as to prescribe the percentage of service portion in respect of works contracts, other than original works contract.

G.S.R.____ (E).- In exercise of the powers conferred by clause (aa) of sub-section (2) of section 94 of the Finance Act,1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Service Tax (Determination of Value) Rules, 2006, namely:--1. (1) These rules may be called the Service Tax (Determination of Value)


360


Amendment Rules, 2014.(2) They shall come into force on the 1st day of October 2014.

2. In the Service Tax (Determination of Value) Rules, 2006, in rule 2A, in clause (ii), for sub-clauses (B) and (C), the following sub-clause shall be substituted, namely:--“(B) in case of works contract, not covered under sub-clause (A), including

works contract entered into for,-(i) maintenance or repair or reconditioning or restoration or servicing of

any goods; or(ii) maintenanceorrepairorcompletionandfinishingservicessuchas

glazingorplasteringorfloorandwalltilingorinstallationofelectricalfittingsofimmovableproperty,

service tax shall be payable on seventy per cent. of the total amount charged for the works contract”.

[F. No. 334 /15 /2014 -TRU](Akshay Joshi)

Under Secretary to the Government of IndiaNote:- The principal rules were notified vide Notification No.12/2006-ServiceTax, dated the 19th April, 2006, published in the Gazette of India, Extraordinary, vide number G.S.R.228 (E), dated the 19th April, 2006 and last amended by Notification No.24/2012-Service Tax, dated the 6th June, 2012, vide numberG.S.R.431(E),dated the 6th June, 2012.




Government of India. Ministry of Finance (Department of Revenue)

Sub: Seeks to notify the interest rate applicable in cases of delayed payment of service tax for the purposes of section 75 of the Finance Act, 1994.G.S.R.___ (E).- In exercise of the powers conferred by section 75 of the Finance Act,1994(32of1994)andinsupersessionofthenotificationNo.26/2004-ServiceTax, dated 10th September, 2004, published in the Gazette of India, Extraordinary, Part II, Section 3, Sub-section (i) vide number G.S.R.601 (E),dated the 10th September, 2004, except as respects things done or omitted to be done before such supersession, the Central Government hereby, for the purpose of the said


361


section,fixesthefollowingratesofsimpleinterestperannumfordelayedpaymentof service tax , as given in table below :-

Table

Sl.No. Period of delay Rate of simple interest(1) (2) (3)1. Up to six months 18 per cent.2. More than six months and up

to one year18percent. for thefirstsixmonthsofdelay and 24 per cent. for the delay beyond six months.

3. More than one year 18 per cent. for the first six monthsof delay; 24 per cent. for the period beyond six months up to one year and 30 per cent. for any delay beyond one year.

2.Thisnotificationshallcomeintoforceonthe1stdayofOctober,2014.


New Delhi, the 11th July, 2014TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART II, SECTION 3, SUB-SECTION (i)]


(Department of Revenue)Sub: Seeks to amend the Point of Taxation Rules, 2011, to prescribe the point of taxation for the services on which person liable to pay service tax is the recipient.

G.S.R. ….(E).- In exercise of the powers conferred by clause (a) and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules further to amend the Point of Taxation Rules, 2011, namely:—1. (1) These rules may be called the Point of Taxation (Amendment) Rules, 2014.

(2) They shall come into force on the 1st day of October, 2014.2. In the Point of Taxation Rules, 2011,–

(a) in rule 7,–(i) for the words “contained in these rules” the words and figures

“contained in rules 3,4, or 8” shall be substituted;


362


(ii) for the first proviso, the following proviso shall be substituted,namely:-

“Provided that where the payment is not made within a period of three months of the date of invoice, the point of taxation shall be the date immediately following the said period of three months:”;

(b) after rule 9, the following rule shall be inserted, namely:-“10. Notwithstanding anything contained in the first proviso to rule 7,

if the invoice in respect of a service, for which point of taxation is determinable under rule 7 has been issued before the 1st day of October, 2014 but payment has not been made as on the said day, the point of taxation shall,–

(a) if payment is made within a period of six months of the date of invoice, be the date on which payment is made;

(b) if payment is not made within a period of six months of the date of invoice, be determined as if rule 7 and this rule do not exist.”.

[F. No.334/ 15 /2014 -TRU](Akshay Joshi)

Under Secretary to the Government of IndiaNote:TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,videNotificationNo.18/2011-ServiceTax,datedthe1stMarch,2011videnumberG.S.R.175(E),datedthe1stMarch,2011andlastamendedbyNotificationNo.37/2012-Service Tax, dated the 20th June, 2012 vide number G.S.R.479 (E), dated the 20th June, 2012.




(Department of Revenue)Sub: Seeks to amend the Place of Provision of Services Rule, 2012, to prescribe or modify the place of provision of services for certain specified services.

G.S.R…..(E).- In exercise of the powers conferred by sub-section (1) of section 66C and clause (hhh) of sub-section (2) of section 94 of the Finance Act, 1994 (32 of 1994), the Central Government hereby makes the following rules to amend the Place of Provision of Services Rules, 2012, namely:—


363


(1) (1) These rules may be called the Place of Provision of Services (Amendment) Rules, 2014.(2) They shall come into force on the 1st day of October, 2014.

(1) In the Place of Provision of Services Rules, 2012,–(a) in rule 2 for clause (f), the following clause shall be substituted, namely:-‘(f) “intermediary” means a broker, an agent or any other person, by whatever

name called, who arranges or facilitates a provision of a service (hereinafter called the ‘main‘ service) or a supply of goods, between two or more persons, but does not include a person who provides the main service or supplies the goods on his account;‘;

(b) in rule 4, in clause (a), for the second proviso, the following proviso shall be substituted, namely:-

“Provided further that this clause shall not apply in the case of a service provided in respect of goods that are temporarily imported into India for repairs and are exported after the repairs without being put to any use in the taxable territory, other than that which is required for such repair;”

(c) in rule 9, for clause (d), the following clause shall be substituted, namely:-“(d) Service consisting of hiring of all means of transport other than,-(i) aircrafts, and(ii) vessels except yachts, upto a period of one month.”

[F. No.334/15/ 2014-TRU](Akshay Joshi)

Under Secretary to the Government of IndiaNote:TheprincipalnotificationwaspublishedintheGazetteofIndia,Extraordinary,byNotificationNo.28/2012-ServiceTax,datedthe20thJune,2012videnumberG.S.R. 470 (E), dated the 20th June, 2012.

Notification No : 15/2014 S.T. Dated : 11/07/2014

New Delhi, the 11th July, 2014[TO BE PUBLISHED IN THE GAZETTE OF INDIA, EXTRAORDINARY, PART

II, SECTION 3, SUB-SECTION (i)]GOVERNMENT OF INDIA

MINISTRY OF FINANCE (DEPARTMENT OF REVENUE)

Sub: Seeks to specify the class of persons for the purposes of section 96A of the Finance Act,1994

G.S.R…….(E) - In exercise of the powers conferred by sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 (32 of 1994), the Central Government herebyspecifies“theresidentprivatelimitedcompany”asclassofpersonsforthepurposes of the said clause.

Explanation-Forthepurposesofthisnotification,-


364


(a) “private limited company” shall have the same meaning as is assigned to “private company” in clause (68) of section 2 of the Companies Act, 2013 (18 of 2013);

(b) “resident” shall have the same meaning as is assigned to it in clause (42) of section 2 read with sub-section (3) of section 6 of the Income-tax Act, 1961 (43 of 1961).

[F. No. 334/15/2014-TRU](Akshay Joshi)

Under Secretary to the Government of IndiaNotification No : 16/2014 S.T.

Dated : 06/08/2014New Delhi, the 6th August, 2014


GOVERNMENT OF INDIA MINISTRY OF FINANCE

(DEPARTMENT OF REVENUE)Sub: Notification - Principal Chief Commissioner and Commissioner of Service TaxG.S. R. (E).—In exercise of the powers conferred by sections 83, 93 and 94 of the Finance Act, 1994 (32 of 1994), read with sections 37A and 37B of the Central Excise Act, 1944 (1 of 1944) and of all other powers enabling it in this behalf, the CentralGovernmentherebydirectsthatthereferencestotheauthoritiesspecifiedin column (2) of the Table below, in the rules made or deemed to have been made underthesaidsectionsorinanyothernotification,instructions,decisionororders,issued or made under the said sections or rules or under any other section of the said Acts, shall, unless the context otherwise requires, be construed as references totheauthoritiesspecifiedincolumn(3)ofthesaidTable,namely:-

Table

Sl. No. Existing reference Substituted reference(1) (2) (3)

1. Chief Commissioner Principal Chief Commissioner or Chief Commissioner, as the case may be

2. Commissioner Principal Commissioner or Commissioner, as the case may be

[F. No. 334/15/2014-TRU]



365


SHRI ISHWARLAL S. RUDALAL

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Sunil Sagar - Advocate - [email protected]

ÊWÅqNÉÒ - +àH HàÊ±ÉeÉà»HÉà~É

fwA ¼e nku Mkfíkk ni...!!! {I ntq Lkk !!!{kLkðSðLkLke yuf yËT¼wík, ykùÞosLkf íkkMkeh yu hne Au fu nt{uþkt yuýu yk Mkðk÷

fÞkuo Au - MkËeykuÚke, “yiMkk fÞq nkuíkk ni ?” fwËhík yuLku ÷kzÚke økk÷ Ãkh xÃk÷e {khe fne hne Au fu “fwA ¼e nku Mkfíkk ni.”

1980{kt ykE.ze.çke.ykE. çkUfu Äehw¼kE ytçkkýeLku ÷kuLk ykÃkðkLkku ELfkh fÞkuo níkku fkhý ? Äehw¼kELkkt Mð¡ku Ãkh çkUfLku ¼hkuMkku Lk níkku yLku 2013{kt {wfuþ ytçkkýeyu ykE.ze.çke.ykE. çkUfLku ¾heËe ÷uðkLke ykuVh {qfe níke. “fwA ¼e nku Mkfíkk ni !!!”

÷kufMk¼kLke [qtxýe Ãknu÷kLkwt yuf á~Þ. [qtxýeLkku {knku÷ çkhkçkh òBÞku Au. yuf [qtxýe Mk¼kLkwt á~Þ çknw {ÍkLkwt Au. rËÕneLkk ÷k÷ rfÕ÷k suðku {t[ çkLkkðu÷ Au yLku ©e LkhuLÿ {kuËe ÷k÷ rfÕ÷kLke «ríkf]rík yuðk {t[ ÃkhÚke Ãkzfkh ykÃke hÌkk níkk. fux÷kf ÔÞÂõíkyku ÷k÷ rfÕ÷kLke «ríkf]rík çkkçkík{kt {òf fhíkk níkk íkku fux÷kf yu{kt ©e LkhuLÿ {kuËeLkwt Mð¡ rLknk¤íkk níkk yLku 15{e ykuøk»xLkwt á~Þ. ¼khíkLkk ðzk«ÄkLk yMk÷ ÷k÷ rfÕ÷k ÃkhÚke MðkíktºÞ rËLk rLkr{¥ku ËuþLku MktçkkuÄe hÌkk Au. su ÷kufkuLkk {Lk{kt “yiMkk fiMku nku Mkfíkk ni” Lkku sðkçk níkku “fwA ¼e nku Mkfíkk ni.”

ËMkuf ð»ko Ãknu÷kLke yk ½xLkk yksu Ãký yux÷e s íkkS Au... {wtçkELkku »ký{w¾k{tË nku÷ ¾e[ku¾e[ ¼hkÞu÷ku Au. Mkðoºk MíkçÄíkk Au. þnuhLkwt çkuMx E÷ex, ©u»X çkwrØøký WÃkÂMÚkík Au. «ðuþ Ve Au Yk.5000/- çknkh yLkuf ÷kufku «ðuþ {kxu ÃkzkÃkze fhe hÌkk Au, Ãký rçk[khk {kÞqMk Au.. Lkku yuLxÙe.

Úkkuze ûkýku ÃkAe Ône÷ [uh{kt yuf yÃktøk, Ëwçk¤ku, ftfk÷ ÷køkíkku Ãk[kMkuf ð»koLkku Ãkwhw»k Mxus Ãkh «ðuþ fhu Au. yuLke ÃkkMku ðk[k LkÚke, yu Mkkt¼¤e þfíkku LkÚke. çkku÷ðk {kxu yuýu yuf ¾kMk MkeMx{ rðfMkkðe Au. yu þÏMk {kE¢kuVkuLk nkÚk{kt ÷u Au yLku ËkuZuf f÷kf {kxu Theory of Relativity Lku [u÷uLs fhLkkh Ãk]Úðe ÃkhLkku yíÞkhLkku fËk[ MkkiÚke çkwrØþk¤e þÏMk.

48 ð»koLke ô{hu MxeVLk yuf rLk»V¤ ykuÃkhuþLk{kt ÃkkuíkkLke ðk[k, ©ðýþÂõík økw{kðe çkuMku Au. Mk{økú þhehLke [uíkLkk ¾í{ ÚkE [qfe Au. A {rnLkk MkwÄe yu ÃkÚkkheðþ hnu Au. Ãký MxeVLku yk A {kMkLke ÃkÚkkheðþ yðMÚkk{kt ÃkkuíkkLkk {LkLke økríkrðrÄykuLku ¾qçk LkSfÚke íkÃkkMke. MxeVLku yuf Lkðks yr¼øk{Úke rð[kÞwO fu, fwËhíku òu {khe ík{k{ ErLÿÞkuLke þÂõík ¾qt[ðe ÷eÄe Au íkku ÃkAe {Lk fu{ Mkkçkqík Au ? çkMk yk rð[khus yuýu fwËhíkLku [uu÷uLs fhe, “nwt yu{ ftE nkhe òô


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yu{ LkÚke. fwA ¼e nku Mkfíkk ni...!!! ykih MkçkfwA ¼e nku Mkfíkk ni,” yksu MxeV {kLkðòíkLke íkðkrh¾{kt yuf ÞþMðe {wfk{Lkku {kr÷f Au.

yuf r{÷urLkÞ{ rVÕ{Mxkh Au. {eMk ðÕzo MÃkÄkoLkk ykÞkusLk{kt yk f÷kfkhLkk {kÚkk Ãkh fhkuzkuLkwt Ëuðwt ÚkE økÞwt Au. r{ºkku Ëqh ÚkE økÞk Au. ÷kufku {òf{~fhe{kt fnu Au, “yuLku yuõxªøk ykðzíke LkÚke.” yu ¾í{ ÚkE økÞku Au.” yuf ðkh yk f÷kfkh Mkðkhu 4.00 ðkøku yuLkk r{ºk Þþ [kuÃkhkLku íÞkt òÞ Au yLku fnu Au, “ÞþS {Lku fk{ ykÃkku.” Þþ [kuÃkhk yk f÷kfkhLku rVÕ{ ‘{nkuççkíkU’ Lkku hku÷ ykÃku Au yLku Úkkuzk Mk{Þ ÃkAe yk f÷kfkh “fkiLk çkLkuøkk fhkuzÃkrík”Lkku yuLfh çkLku Au yLku yu ºký[kh ð»koLkk rLk»V¤ Mk{Þøkk¤k ÃkAe yk f÷kfkh yksu rMkrØLkk fÞk rþ¾h Ãkh Au yuLke ËwrLkÞkLku ¾çkh Au. yk f÷kfkhLku rðï yr{íkk¼ çkå[LkLkk Lkk{u yku¤¾u Au. fÞqt rf fwA ¼e nku Mkfíkk ni ykih MkçkfwA ¼e nku Mkfíkk ni.

çkeò rðïÞwØ ÃkAe s{oLk LkkÍe Lkuíkkyku Ãkh LÞwhuBçkøko{kt {wfËT{ku [kÕÞku níkku yLku nex÷hLkk çkÄks yøkúýe LkuíkkykuLku íkÆLk Mk÷k{ík MkefÞwhexe Mku÷{kt çktÄ hkÏÞk níkk sÞkt [kuðeMku f÷kf çknkh Q¼u÷ku MkirLkf Ëh çku r{rLkxu ytËhLkk fuËeLku òuÞk fhu yuðe ÔÞðMÚkk fhkE níke. yu{ktLkku fkuEÃký çktËe ykí{níÞk fhe þfu yu ÷øk¼øk yMkt¼rðík, yþõÞ níkwt. Ãký rnx÷hLkk ÃkAe rîíkeÞ ¢{u níkk yu Lkuíkk nh{kLk økkuhªøku Mku÷Lke ytËh s ykí{níÞk fheLku Mk{økú rðïLku MíkçÄ fhe LkkÏÞwt níkwt !! r{r÷xhe þkMkfkuLkwt rË{køk ykðe ½xLkk çkLke þfu yu {kLkðk s íkiÞkh Lk níkwt. ÃkAe yu ykí{níÞkLke Wå[ fûkkyu íkÃkkMk ÚkE. økkuhªøku ÃkkuxurþÞ{ MkkELkkEzLke LkkLkfze þeþe [kðeLku ykí{níÞk fhe Lkk¾e níke yLku yuLkk {kuZk{ktÚke fk[Lke fh[ku {¤e ykðe níke, yu #ø÷uLz - y{urhfkLkk þkMkfku Ãkh ÷Ãkzkf níke !!! ÃkAe ¾çkh Ãkze fu økkuhªøkLke ÃkíLke ÃkkuíkkLkk {kuZk{kt MktíkkzeLku MkkÚku ÷kðíke MkkÞLkkEzLke þeþe ÃkríkLkk {kuZk{kt ykÃke ËuðkLke ½xLkk Mkuftz{kt çkLke økE níke. ÃkkuíkkLkk {kuZk{kt Mktíkkzu÷k MkkÞLkkEz suðk yíÞtík Sð÷uý ÍuhLku ÃkríkLkk {kuZk{kt ykÃke ËuðkLke yu ¼Þtfh, ½kíkfe, òu¾{e [u»xk níke Ãký ykí{níÞk yu heíku Ãký ÚkE þfu Au. fÞqtrf “fwA ¼e nku Mkfíkk ni.”

õÞkhuf fwËhíke ÔÞÂõíkLkk SðLk{kt Lkfkhkí{f ½xLkkykuÚke yuðe ÷ktçke, «[tz nkh{k¤k Mksuo Au fu ÔÞÂõík íkeðú Mðhu fwËhíkLku Mkðk÷ fhe çkuMku Au. “yiMkk ¼e nkuíkk ni, ykih õÞq nkuíkk ni !”

31 ð»koLke Mkíkík rLk»V¤íkkyku ÃkAe yçkúkn{ ®÷fLk y{urhfkLkk «{w¾ çkLku Au. yuzeMkLku ðes¤eLkk çkÕçkLke þkuÄ Ãknu÷kt 10,000 rLk»V¤ þkuÄku fhe níke, ÃkAes “Mkçk fwA nku økÞk Lkk”. suLkk òËwE, fuhuM{uxef yðks WÃkh ËwrLkÞk Ãkkøk÷ Au yuðk yr{íkk¼ çkå[LkLke «kht¼Lke fkhfeŠË{kt yðks çkhkçkh LkÚke” yuðe xefk ÚkÞu÷e. MðhrfÒkhe ¼khíkhíLk ÷¥kk {tøkuþfhLku íkkhku yðks ½ýku íkeýku Au” yu{ fneLku Lkfkhðk{kt ykðu÷kt. rðÏÞkík fkxoqrLkMx ykh.fu.÷û{Lku {wtçkELke ykxo fku÷us{kt yuz{eþLk Lknkuíkwt {éÞwt yus fku÷us{kt yu{ýu feLkkux MÃkefh íkhefu çkku÷kððk{kt ykðu÷k. çke÷ økuxTMk, Mxeð òuçMkLku fku÷us{ktÚke fkZe {qfðk{kt ykðu÷k. Äehw¼kE ytçkkýe økúußÞwyux Lk níkk Ãký {e÷uLkey{ ELzMxÙeÞk÷eMx çkLÞk níkk.

SðLkLkk ÃkÚk Ãkh «íÞuf zøk Ãkh yuðe ½xLkk çkLku Au Ãký ÔÞrfík yu ½xLkkLkk «rík¼kð{kt fwËhíkLku fÞku Mkðk÷ fhu Au yu Mkðk÷{kt yuLkk SðLkLkku yr¼øk{ AwÃkkÞu÷ku Au.


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SðLkLkk «íÞuf ûkuºk{kt su rð¼qríkykuyu ÃkkuíkkLkku {wfk{ nktMk÷ fÞkuo Au yu ík{k{Lke SðLk ½x{k¤{kt yLkuf rðæLkku, yz[ýku, Ãkzfkhku ykðu÷ Au Ãký yu{ýu fwËhíkLku rþfkÞík LkÚke fhe. fwËhík MkkÚkuLkk fkÕÃkrLkf ðkíkko÷kÃk{kt yu{ýu fwËhík MkkÚku h{qs fheLku fÌkwt nþu fu “yøkh {uhu MkkÚk yiMkk nkuíkk ni {økh f÷ fwA ¼e Mkfíkk ni.” yLku fwËhíku yuðe ÔÞrfíkykuLkk {òf¼Þko Mkðk÷Lkku sðkçk nuík¼he xÃk÷e {kheLku fÌkwt nþu fu “{uhu çkå[u fwA ¼e nku Mkfíkk ni.” yswoLku Ãký {nk¼khíkLke ÞwØ¼qr{ Ãkh ykðkus Mkðk÷ fÞkuo níkku. yuLku ©ef]»ýyu ykÃku÷ku sðkçk Mk{økú {kLkðòík {kxu Ãký Au.

fwËhíkLkk íkhfþ (çkkýkuLkwt ¼kÚkw) {kt yLkuf hnMÞku, [{ífkhku AwÃkkÞu÷kt Au fÞk Mk{Þu, fkuLkk {kxu fÞwt íkeh Aqxþu yu fwËhíkLkku yrÄfkh Au. ík{kÁt f{o fhíkk òyku «ð]r¥k ík{u fkÞohík hk¾þu Ãký yu{ktÚke Úkíkwt WíÃkkËLk ík{Lku {wfík fhþu. ®sËøkeLkwt rð&÷u»ký fhðkLkwt çktÄ fhku yuLkkÚke ®sËøke ðÄw fkuBÃk÷efuxuz çkLkþu. ®sËøke çkMk SÔÞu òyku. Mkíkík ®[íkk fhðkLkwt ð÷ý ík{kÁt Mkw¾ AeLkðe ÷uþu. nehkLku fx fÞko rMkðkÞ Ãkku÷eþ ÚkE Lkk þfu, MkkuLkwt yÂøLk rMkðkÞ þwØ Lk ÚkE þfu, Mkkhk yLku ¼÷k ÷kufkuLku ykðe íkkðýe{kt ÃkMkkh Úkðwt s Ãkzu ½ýk çkÄk «&™kuLkku Mkk{Lkku fhðk {kxu çknkh Lkrn, ¼eíkh{kt òyku. su ¼ehík{kt sE þfu Au yus rðfMke þfu Au. {Lkw»Þ MknLk fhu Au íÞkhu s «&™ fhu Au “þk {kxu nwt s ?” Ãký sÞkhu yu Mk{]Ø ÚkkÞ Au íÞkhu “nwt s þk {kxu ?” yuðku «&™ fhíkku LkÚke. ík{khk yíkeíkLkku ÃkMíkkðk ðøkh Mkk{Lkku fhku, áZ rðïkMkÚke ðíko{kLkLku Mkt¼k¤ku yLku fkuEÃký òíkLkk ¼Þ rðLkk ¼rð»Þ {kxu íkiÞkh hnku. ®sËøke yuf hnMÞ Au suLkku Wfu÷ þkuÄðkLkku Au, yu fkuE Mk{MÞk LkÚke fu suLkwt Ãk]ÚÚk¬hý fhðkLkwt nkuÞ. ®sËøke yuf yËT¼wík «r¢Þk Au. òu ík{u ‘fuðe heíku Sððwt ?’ yu òýe ÷ku íkku. ®sËøke{kt Mkçk fwA nku Mkfíkk ni.

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Nirav Pankaj Shah - [email protected]

INTROSPECTION

Helen Keller – A Source of InspirationIt was a cold winter afternoon in 1920. A large number of people were waiting

outside an exhibition hall in the city of New York to purchase tickets. Inside the hall, the manager seemed to be highly pleased. A large number of people had arrived, many more than his expectations. A new kind of exhibition was being presented on that day.

The curtain went up. The stage was set up like a reception room in a house. A young man who sat beside a piano rose and bowed ceremoniously. He introduced a majestic middle-aged woman to the audience. It was Anne Sullivan Macy. Anne made a brief speech. Everyone listened attentively to her sweet-sounding words. Later another woman, beautifully dressed and pleasant-looking, walked on to stage. Anne clasped her hand. She just looked at the audience and stood revealed.

Later, that woman – Helen Keller – spoke. She struggled hard to let out each word. The audience too struggled to grasp what she said. Still they kept their ears strained and sharp. A long applause resounded in the hall when Helen stopped speaking. These two were among the most famous people in America those days. Anne Sullivan was a bold educationist and civil rights spokesperson. Helen Adams Keller was her deaf and blind disciple. Despite being handicapped, she had made a name for herself as a writer, women’s liberation activist and a social worker.

The audience was immensely touched by Helen’s speech. Her words could be summed up this way: “My teacher told you how her one word touched the darkness of my mind and how I woke up to the bliss of life. I was dumb; now I can speak. I am obliged to the hands and hearts of others for this achievement. ThroughtheirloveIcametoseemymind;IcouldseeGod,Icouldfindhappiness.In fact, we all live for helping others and for being helped. By remaining united we can do a lot of things. Only love can break down the walls that stand between us and our happiness. The greatest commandment is to love one another. I would like to thank God at the top of my voice for all the love, happiness and hope that would be coming to me.”

Why didHelenKeller give such amessage?BothHelen and her teacherneeded money to live. They got ready for this show in the hope of being paid. The

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audience had come to get a glance of this ‘living miracle’ much more than hearing a lecture. Most of them were curious as if they were viewing a rare creation. But Helen Keller’s glory lies in the fact that she suffered all such humiliations and fought bravely for the rights of the physically handicapped people. She declared that the physically handicapped people had the right to live like the normal people.

Helen demanded humanitarian consideration and equality for them. Even today, the life of Helen who successfully conquered obstacles in life is indeed a source of inspiration and zeal for millions of people.

The eventful life of Helen Keller has ever been an inspiration for the physically disabled and for those who suffer discrimination of any kind. She advocated and struggled for their rights till the end of her life.

The Pregnant DeerIn a forest, a pregnant deer is about to give birth.Shefindsaremotegrassfieldnearastrong-flowingriver.This seems a safe place.Suddenly labor pains begin.At the same moment, dark clouds gather around above & lightning starts a

forestfire.She looks to her left & sees a hunter with his bow extended pointing at her.To her right, she spots a hungry lion approaching her.Whatcanthepregnantdeerdo?She is in labor!Whatwillhappen?Willthedeersurvive?Willshegivebirthtoafawn?Willthefawnsurvive?Orwilleverythingbeburntbytheforestfire?Willsheperishtothehunters’arrow?Willshedieahorribledeathatthehandsofthehungrylionapproachingher?Sheisconstrainedbythefireontheoneside&theflowingriverontheother

& boxed in by her natural predators.Whatdoesshedo?She focuses on giving birth to a new life.The sequence of events that follows are:- Lightning strikes & blinds the hunter.- He releases the arrow which zips past the deer & strikes the hungry lion.

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-Itstartstorainheavily,&theforestfireisslowlydousedbytherain.- The deer gives birth to a healthy fawn.In our life too, there are moments of choice when we are confronted on all

sides with negative thoughts and possibilities.Some thoughts are so powerful that they overcome us & overwhelm us.Maybe we can learn from the deer.The priority of the deer, in that given moment, was simply to give birth to a

baby.The rest was not in her hands & any action or reaction that changed her focus

would have likely resulted in death or disaster.Ask yourself,Whereisyourfocus?Whereisyourfaithandhope?In the midst of any storm, do keep it on God always.He will never ever disappoint you. NEVER.Remember, GOD neither slumbers nor sleeps...

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H±É©É-80{ÉÉ

SÉÖHÉqÉ ÷ÚÅH»ÉÉù©e fw÷eLk çke. þkn - ©e rLkøk{ fu. þkn

lIf4 ma4ena juda juda p/karÝwpyogna ma:k/o p/osesr penLsno smave= AnusUicÝÊ nI no&0 ÏÐ•É– m&a 9ay.

Arjdare nIce d=Ravel cIj vStuAo pr verano dr kyo lage? te A&ge in8Ry m&agel 2e.

k/m cIjvStu bIl n&. tarI`É. ma:k/o p/osesr penl Ao4o6or Ae. 6I. ÈÈÑ ÍÐÍ ÊÎ.ÈË.ÊÈÉËÊ ma:k/o p/osesr penl Ae. 6I ËÈÈÈ ÍÌÌ ÊÎ.ÈÊ.ÊÈÉËË. ma:k/o p/osesr penl Ae. 6I ÉÈÈÈ ÍÌÌ ÊÎ.ÈÊ.ÊÈÉËÌ. Ma:k/o be4rI Í Aec.pI..Ae.Aar.6I. vI9 be4rI penl ÌÈÐ ÈÏ.ÉÊ.ÊÈÉÊÍ. ma:k/o p/osesr penl Ao4o6or Ae.6I.pI. Ï ÍÑÉ ÊÐ.ÈË.ÊÈÉËÎ. ma:k/o p/osesr penl Ae. 6I. ÈÈÏ 6â:v su4ebl vI9 vo:s ÍÎÏ ÉË.ÈË.ÊÈÉËÏ. ma:k/o p/osesr 4êk=n Ao4omoba:l Aem.Aar.Ael. gIyr

lesÌÌÊ ÊÏ.ÉÊ.ÊÈÉÊ

Ð. ma:k/o p/osesr penl Ao4o6or Ae.6I.ËÈÈÈ ha:6ôlIk Aez pr vaLv i6Sk/IP=n

ÑÊ ÉÌ.Í.ÊÈÉÊ

Ê. ArjdarnI rjuAat 2e ke, Aa Aa:4mo W&ca ibiL6&gm&a mnuQyna AavnÝjavn ma4e t9a mal samanna vhn krva ma4e bnavvam&a Aavel lIf4na s&caln ma4e wpyogm&a levam&a Aave 2e.

vStuvar rjuAat nIce mujb 2e.

Maa:k/o p/osesr penl Ao4o6or n&. Ae6IÝÈÈÑ Š wpyog mo4a ibiL6&gm&a go5vvam&a AavtI lIf4 ibiL6&gna Plan mujb ibiL6&gna b&a0kamnI sa9e lIf4 ma4enI kebIn bnavvam&a Aave 2e. jem&a Aa Aa:4mnu& fawN6e=n krvam&a Aave 2e. Aa cIj iviv0 rIte :lek4Îk mea4rne iny&i{at rIte clave 2e. kebInnI A&dr lgavI tena9I :lek4Îk mo4rnI sa9e vayr9I jo6a8 krvam&a Aave 2e. je9I :lek4Îk mo4r cale 2e. je9I lIf4 g/awN6 flor pr 2e te wprnI trf Aave 2e. Aam&a j rIvsR iny&{a8 hova9I wpr9I nIcenI trf 9ay 2e.

ma:k/o p/osesr penl Ae.6I. ËÈÈÈ Š be mo6lm&a Aave 2e (AD 3000 and AD 1000) Aane lIf4nI wprnI kebIn àte lgavvam&a Aave 2e. je Aek bo6R wpr tEyar krel hoy 2e. Aa p/osesr µara drek maXne :N6Ike4r sa9e jo6vam&a Aave 2e Ane sevn seN4meN4 sIGnla:ze=n µara =o4R sikR4nu& invar8 kre 2e. A0vCce A4ktI n9I pr&tu tenI n@kna S4opej 6or wpr A4ke 2e.

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ma:k/o p/osesr penl Ae.6IÝÉÈÈÈ Š Aa:4m n&. ÝÊ mujb j kamgIrI kre 2e.

Í Aec.pI. Ae. Aar.6I. vI9 be4rI penl Š Aa Ao4ome4Ik reSkyu i6va:sIs (ARD) p8 lIf4m&a j£rI 2e. Aa i6va:s kN4ôl penlnI sa9e lgavvam&a Aave 2e. Aana kar8e lIf4m&a fsa: jvanI =kyta •-y– Ao2I rhe 2e kar8ke Aa i6va:s Ao4ome4Ik pavr fe:l smye Svy& s&cailt rIte n@kna maXe pho&ca6e 2e Ane AagX jtI n9I.

ma:k/o p/osesr Ao4o6or Ae6IpIÝÏ Š m&a sef4I sIGnl ÉÉÈ voL4 Ae.sI. pavrnI sa9e 2e. jem&a LED sIGnl sIS4m 2e. Aa sIS4m lIf4nI keibnm&a Ao4ome4IklI clavva ma4e A9va Ae4eN6 v`te Aag lage Tyare Ane Ao4ofen vgere sgv6m&a ko: àmI sjaRy Tyare Aa sgv6 Ao4ome4IklI krI Aape 2ee tenu& iny&{a8 pu= b4n ²ara LED sIGnl marft krvam&a Aave 2e.

ma:k/o p/osesr penl Ae6IÝÈÈÏ Aa:4m n&. ÝÍ mujb kam kre 2e.

ma:k/o p/osesr 4êk=n Ao4omoba:l Aem.Aar.Ael. gIyr les Š Aa Aa:4mm&a rhel penl Ae.Aar.6I. sO9I wprna maXe lgavvam&a Aave 2e. lIf4 ma4enI mo4r gIyrles sIS4mnI hovI j£rI 2e Ane Aana9I be baju inyi{a&t 9ay 2e. ma:k/o p/osesr penl9I temj Ae. Aar. 6I. sa9e jo6ayel 2e Ane Aana9I lIf4nu& jo`m 34a6I =kay 2e.

ma:k/o p/osesr penl Ao4o6or Ae.6I.ËÈÈÈ ha:6ôlIk Aez pr vaLv i6Sk/IP=n Š Aa Aa:4m ha:6ôlIk sIS4m9I bnavvam&a Aave 2e. jeno meNyuAl p/og/am bnavI lIf4nu& s&caln krvam&a Aave 2e Aam&a p8 Ao4o6or sIS4m lgavvam&a Aave 2e. je9I drvaja olvano temj b&0 krvano smy ib0RarIt krel hoy 2e Ane Aa Aa:4m p8 Aa:4m n&. ÝÊna jem j kamgIrI kre 2e.

Aam wprokt cIjvStuAo AnusUicÝÊ nI no&0ÝÏÐ m&a p6e tevI rjuAat 2e.

rjuAatna sm9Rnm&a teAoA gujrat veca8vera kaydanI klmÝÎÊ temj gujrat muLyvi0Rt vera Ai0inym klmÝÐÈ na cukadano Aa0ar 4&akel 2e.

pI. Aem. kN4ôl :kvIpmeN4 p/a. lI. •ÊÈÈÑÝ6IÝÉÑÑÎ, ta.ÉËÝÉÈÝÊÈÈÑ–

Ì. ArjdarnI rjuAat, lI4recr, klmÝÐÈ he5Xno p/¿n temj rjU krel cukada temj iviv0 kesm&a i64rmIne=n Aade=9I kN4ôl penl AnusUicÝÊ nI no&0 ÝÏÐ•É– m&a smaivQ4 9ay tem 5ravvam&a Aavel 2e te hkIktne )yane let&a ArjdarnI cIjvStuAo Ae lIf4nI Aek p/karnI kN4ôl penl j 2e. temj kN4ôl penl bo6R SvIc gIysRna smUhm&a vpratI cIjvStu •pa4Rs– 2e. me. pI. Aem. kN4ôl :kvIpmeN4s p/a.lI. na cukadane AnulxIne p/¿nktRaAe pU2elI tmam cIjono smave= AnusUicÝÊ nI no&0ÝÏÐ•É– m&a smaivQ4 9ay tem 5ravvam&a Aave 2e.

Arjdar Š messR Ae6ko kN4ôLs.

cukadoŠ s&.k.•ka.–/ve4/klmÝÐÈ/ÊÈÉËÝDIÝÊÊÍ.ÊËÊ/ja.ÌÍ /ÌÐ ta.ÉÎ/ÈÍ/ÊÈÉÌ


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Skverme= perImI4r feNsI&g ne4 Ane ce:n lI&k Ý Aa cIjo :N6S4ÎAl :npu4s 2e.

Arjdare :Nvo:s n&. SAI/0178/13-14 ta. ÌÝÎÝÊÈÉË 9I veca8 krel (1) Square Mesh, (2) Perimeter Fencing, (3) Chain Link prno verano dr ke4lo lage? te babte in8Ry m&agel 2e.

mu~yTve kaca mal trIke HDPE g/eNyuALsne AekS4u6rm&a n&a`vam&a Aave 2e. Ty&a tenu& grmI9I p/vahIm&a £p&atr 9ay 2e. le4eS4 m=In9I 6ay, sa:zr temj kulI&g PlaN4snI mdd9I mel Ý fImel 4uLs ²ara yanR sa9e jo:N4 9ay 2e. Ane ne4 bnavvanI p/ik/ya shelI bne 2e. Aa ne4 Alg Alg klr sa:zm&a bne 2e Ane veca8 mI4rm&a rol fomRm&a 9ay 2e. p/o6k4 va:z ivgt nIce mujb 2e.

Skver me= Š Aa Aek PlaS4Ik feib/knI bnelI ne4 2e. teno wpyog mu~yTve ètIna wTpadnm&a ca, kofI, =ak-a@, ga6Rn, nsRrI, flavsR, 2o6va vgerene Aakra sUyR p/ka=9I rx8 Aapva 9ay 2e. te pvn temj vrsad same p8 rx8 Aape 2e. Aam Aa non vuvn nI4e6 feib/k 2e.

ce:n lI&k Š Aa ne4no wpyog isivl vkRs, 6ênej p/oses, rI:NfosRmeN4, kenal pr, jmInna Slop sacvva ma4e cekÝ6emm&a temj ro6 kNS4^k=nm&a 9ay 2e. Aa ne4 non vuvn nI4e6 feib/k 2e.

perImI4r feNsI&g ne4 Š Aa ne4no wpyog p=u p&Ì9I rx8 krva ma4e ga6RnnI feNsI&g ma4e, Aekva kLcr temj poL4Î :N6S4Îzm&a feNsI&g trIke krvam&a Aave 2e. bnav4 Skver me=nI jem j 2e. fkt holnI sa:z mo4I hoy 2e. la:4 ve:4 ho: Ane rolm&a mXtI ho: ko:p8 jGyaAe shela:9I lga6I =kay 2e. Aa ne4 p8 non vuvn nI4e6 feib/k 2e, Aam hova9I {a8eno smave= AnusUicÝÊ nI no&0 ÝËÊ m&a 9ay Ane klm ÝÍ•Ê– he5Xna jahernama k/m&ak Š @AecAenÝËÍ, ta. ËÉ.Ë.ÊÈÈÎ nI no&0 ÝÉ m&a 9ay tem 5ravvu& jo:Ae tevI rjuAat 2e.

sm9Rnm&a teAoAe klmÝÐÈ he5Xna ke4l&ak cukada rjU krel 2e.

p<C2a he5XnI cIjvStu feib/k g8ay te A&ge appropriate authority nu& s4IRifke4 rjU krva j8avt&a, Geo Test House nu& p/ma8p{a rjU krel 2e. teAona kesm&a messR perI AeN4rp/a:s lImI4e6 •ÊÈÈÐÝ6IÝÊÈË, ta. ÊÊÝÉÉÝÊÈÈÐ– no klmÝÐÈ he5Xno cukado lagu p6e 2e.

rjuAat, ivgto temj 4&akel cukadane )yanm&a leta t9a rjU krel s4IRifke4m&a veca8 krel cIjo Ae PlaS4Ik feib/k 2e te A&ge ko: cokks SpQ4ta n9I. Aa cIjo Ae p/a9imk ²iQ4Ae PlaiS4k vayr ne4 2e Ane te9I tene feib/k trIke g8I =kay nih. Aa9I veparInI rjuAat mujb teAonI cIjvStu All types of fabric m&a p6e te babte tem8e appropriate s4IRifke4 rjU krel n9I. te9I te la- n mXe tevu& 5ravvam&a Aave 2e.

veparInI vEkiLpk rjuAat mujb teAonI cIjo (1) Square Mesh, (2) Perimeter Fencing, (3) Chain Link no smave= AnusUicÝÊ nI no&0 ÝÌÊ Ae ma4ena :N6S4Îyl :npu4 he5Xna jhernama k/m&ak Š @AecAenÝËË, nI no&0ÝÉÍÏ HDPE m&a 9ay tem 5ravvam&a Aave 2e.

Arjdar Š messR sa:lon :N6Iya

cukadoŠ s&.k.•ka.–/ve4/klmÝÐÈ/ÊÈÉËÝDIÝÉÏÌ.ÉÏÎ/ja.ÐÈ /ÐË ta.ÊÐ/ÈÍ/ÊÈÉË


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su. yuMk.y{eLk-{Äwfh su.y{eLk-yuzðkufux [email protected]

swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk

Mkw«e{ fkuxo

(1) In Contract for manufacture, supply and installation of lift is works contract and not contract for sale.

÷e^xTMk çkLkkððkLkku Ãkqhe ÃkkzðkLkku yLku çkuMkkze (÷økkze) ykÃkðkLkku fhkh ðfoMk fkuLxÙuõxLkku fhkh Au yLku Võík ðu[ký ytøkuLkku fhkh LkÚke.

sMxeMk©e ykh. yu{. ÷kuÄk, Mkw«e{ fkuxoLkk [eV ss Mkknuçk, sMxeMk©e rËÃkf {e©k íkÚkk yu. fu. ÃkxLkkÞf yLku MkwÄktþwt ßÞkuíke {w¾kuÃkkæÞkÞLkku çknw{rík [qfkËku Au yLku sMxeMk©e Vfeh {kun{Ëík Eçkúkne{ fk÷eVwÕ÷k, sMxeMkLkku y÷øk [qfkËku.

fkuLku yu÷eðuxh ELzeÞk «k.÷e{exuz rðYî íkkr{÷Lkkzq hkßÞ Mkw«e{ fkuxo íkk.06-05-2014 - 71 ðeyuMkxe 1

nkEfkuxoMk

(1) ELzMxÙeÞ÷ Ãkku÷eMke

Industrial policy : Elligibility certificate issued by Department of industriesdoesnotautomaticallyentitleindustrialunitforissuanceofexemptioncertificateby excise and taxation department.

Wãkuøk ¾kíkk íkhVÚke EMÞw fhðk{kt ykðu÷ yu÷eSçke÷exe «{kýÃkºkLkk ÷eÄu ykÃkkuykÃk ðuhk{wÂõíkLkku ÷k¼ {¤ðkÃkkºk Úkíkku LkÚke íku ÃkAe yufMkkEÍ yLku xuûkuþLk ¾kíkk íkhVÚke ðuhk{wÂõík «{kýÃkºk {u¤ÔÞk ÃkAe s Lkðk WãkuøkLkwt ÞwrLkx ðuhk{wÂõíkLku Ãkkºk çkLku Au.

yLktík Vxeo÷kEÍMko yuLz {uxÕMk «k.÷e{exuz rðYî Ãktòçk hkßÞ Ãktòçk yLku nrhÞkýk nkEfkuxo íkk.07-02-2014 - 71 ðeyuMkxe 114

økwshkík nkEfkuxofwËhíke LÞkÞLkk rLkÞ{Lkku ¼tøk Úkíkku LkÚke.(2) ðuÃkkhe fu ÞwrLkxLku Mkkt¼¤eLku s rLkýoÞ fhðkLkku rLkÞ{ fkÞ{ {kxu Mkk[ku LkÚke.

òu ðuhk{kVeLke fu hu{eþLkLke yhS LkkUÄðk{kt s Lkk ykðe nkuÞ yLku íkLkk fkhýu yhS Lkk{tsqh ÚkE nkuÞ íkku íku{kt fwËhíke LÞkÞLkk rLkÞ{Lkku ¼tøk Úkíkku LkÚke.


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Rejection of application for remission for failure to get registered, no case of failure of Natural Justice is involved : Personal hearing not always mandatory.

Value Added tax - Penalty - Remission. Application for - Rejection for failure ofdealertogetregistered-explanationthatfailurewasduetobonafideerrornotsufficient -notacaseof failureofnatural justice -personalhearingnotalwaysmandatory - Gujarat Value Added Tax Act, 2003 (1 of 2005) 5.41. ðuÃkkheyu f÷{-41 nuX¤ hu{eþLk {kxu hsqykík fhe hkßÞ Mkhfkh îkhk Lkk{tsqh Úkíkkt Lkk{Ëkh økwshkík nkEfkuxo{kt hex yhS fhe níke.

ÃkexeþLkh hksMÚkkLk çkuXk økwshkík hkßÞ{kt ÄtÄku fhíkk níkk yLku økwshkík hkßÞ{ktÚke ¾heË-ðu[ký Ãký fhíkk níkk. økwshkík hkßÞ{kt ÄtÄku fkuLxÙkõxTMkLkku níkku yLku ÄtÄku ykøk¤ ðÄíkkt íkuyku økwshkík hkßÞ{kt Mke^x ÚkÞk níkk Ãkhtíkw íÞkh MkwÄe økwshkík hkßÞ{ktÚke LkkUÄýe Lktçkh {u¤ðu÷ Lk níkku. ðuÃkkheLke Yk.41,81,169 Lke çkeLkLkkUÄkÞu÷ Mk{ÞLke ykfkhýe fhðk{kt ykðe yLku íku{kt hu÷ðuyu fkÃku÷ Yk.6,68,242 Lkwt xezeyuMk {shu Lkk ykÃkíkkt yk «&™ WÃkÂMÚkík ÚkÞu÷ níkku. Lkk{Ëkh økwshkík nkEfkuxuo yhsËkhLke hex ÃkexeþLk zeMk{eMk fhe.{kLkLkeÞ Mkw«e{ fkuxoLkku {uMkMko Mknkhk ELzeÞk (V{o rðYî fr{þLkh ykuV ELf{xuûk (300 ykExeykh 403Lkku [wfkËku Ãký æÞkLk{kt ÷uðk{kt ykÔÞku Ãký íku ÃkAe f÷{-41{kt ðuÃkkheLku Mkkt¼¤eLku rLkýoÞ fhðkLke fkuE òuøkðkE Lk nkuðkÚke yhsËkhLke ÃkexeþLk hË fhðk{kt ykÔÞku.

yrLk÷fw{kh rðYî økwshkík hkßÞ yLku çkeò økwshkík nkEfkuxo íkk.14-02-2014 - 71 ðeyuMkxe 122

(3) fuMk «kE{k VuMke íkux÷wt Mkkrçkík fhðwt Ãkkxo Ãku{uLx {u¤ððk {kxu Ãkqhíkwt LkÚkeExistence of prima facie case not sole criterion. criterion while deciding pre-

deposit of tax for entetainment of appeals : Financial hardship also to be considered.

yÃke÷ Ëk¾÷ fhðk {kxu Võík fhðk{kt ykðu÷ fuMk «kE{k VuMke fuMk Au, íkux÷wt Mkkrçkík fhðwt Ãkkxo Ãku{uLx {u¤ððk {kxu Ãkqhíkwt LkÚke. LkkýktfeÞ nkzoMkeÃkLkku {wÆku Ãký rð[khðku sYhe Au.

ELzeÞLk Mfw÷ ykuV çkeÍLkuþ rðYî fr{þLkh ykuV fMxBMk yuLz MkuLxÙ÷ yufMkkEÍ yktÄú «uËþ nkEfkuxo 26-02-2014 - 71 yuMkxeMke 126

(4) xÙkLMkÃkkuxohLku ¾kíkk íkhVÚke økwLkkLke {ktzðk¤Granting liberty to assessing officer byCommissioner to take proceedings

under law while seting a side order of penalty upon offer by transporter to compound offence, does not amount to a direction prejudicial to transporter.

òu xÙkLMkÃkkuxoh ykfkhýe yrÄfkheLku yuðe hsqykík fhíkk nkuÞ fu ÃkuLkÕxe Ëqh fheLku økqLkkLke {ktzðk¤e fhðk íkuyku hkS Au íkku økwLkkLke {ktzðk¤e yrÄfkheykuyu fhðe íkuðe fr{þLkh©eLke ykfkhýe yrÄfkheykuLku ykÃku÷ Mkq[Lkk xÙkLMkÃkkuxohku Lkk neíkLku LkwfþkLk fhLkkhe Mkq[Lkk LkÚke.

yu{. yuMk. xÙuz yuLz xÙkLMkÃkkuxo rðYî rºkÃkwhk hkßÞ yLku çkeò rºkÃkwhk nkEfkuxo íkk.08-02-2014 - 71 ðeyuMkxe 136


378


(5) nkuÂMÃkx÷{kt ËËeoLkk þheh{kt MkSof÷ «kuMkeshÚke MxuLx yÚkðk ðkÕð ÷økkzðkLke fk{økehe íku ðu[ký LkÚke.

Implantation of stent or valve in course of surgical procedure performed at hospital on patient involves no sale.

1. {u. ¼khík Mkt[kh rLkøk{ ÷e{exuz rðYî ÞwrLkÞLk ykuV ELzeÞk, y÷knkçkkË nkEfkuxo, 145 yuMkxeMke 91 (Mkw.fku.) 3 ðeyuMkxe 95 íkÚkk

2. {u. xkxk {uELk nkuÂMÃkx÷ rðYî Íkh¾tz hkßÞ, 36 yuLkxeyuLk yLkwMkÞko Au3. {u. Mktòu»k Ãkheþ nkuÂMÃkx÷ rðYî Mkexeyku, 55 ðeyuMkxe 208 (fuhk÷k) zeMxªøkðeMk fÞwO Au.

ELxhLkuþLk÷ nkuÂMÃkx÷ «k.÷e{exuz rðYî W¥kh «Ëuþ hkßÞ yLku çkeò y÷knkçkkË nkEfkuxo íkk.06-02-2014 - 70 ðeyuMkxe 139

(6) zeÍ÷ yLku ÃkuxÙku÷Lke ®f{ík WÃkh ftÃkLke ÷uð÷u ðux ÷økkzðkLke Mk¥kk

zeÍ÷ yLku ÃkuxÙku÷Lke ®f{ík WÃkh ftÃkLke ÷uð÷u ðux ÷økkzðkLke y™u íkuLkkt ðÃkhkþfkhku WÃkh ðux xuûkLke sðkçkËkhe Lknª Lkkt¾ðkLke hkßÞLke rðÄkLkMk¼kLku Mk¥kk Au.

Provision of price of diesel and petrol between oil companies and out let shall be price at which retail outlet sales to consumer, valid within competence of State legislature.

1. Mxux ykuV økwshkík rðYî h{ý÷k÷ Mkktf¤[tË yuLz ftÃkLke(1965) 16 yuMkxeMke 329 Lkku økwshkík nkEfkuxoLkku [qfkËku yLku

2. {ÿkMk hkßÞ rðYî økuLkLk ztfh÷e yuLz ftÃkLke ({ÿkMk) ÷e{exu. (1958) 9 yuMkxeMke 353 (Mkw.fku.)Lkk [qfkËk rð[khýk{kt ÷eÄk Au.

yku÷ nrhÞkýk ÃkuxÙku÷eÞ{ ze÷Mko yuMkkuMkeyuþLk rðYî nrhÞkýk hkßÞ Ãktòçk yLku nrhÞkýk nkEfkuxo íkk.17-01-2014 - 71 ðeyuMkxe 185

(7) rððkË ÷uð÷u Vku{o hsq ÚkE þfu

ðuÕÞw yuzuz xuûk : rððkË ÷uð÷u Vku{o hsq ÚkE þfuProductionofdeclarationformforInputTaxCreditforfirsttimebeforeappellate

stage : Department to re-determine tax liability taking into consideration form found genuine.

ðux fkÞËk Lke[u Ãký rLkÞík Vku{o òu ykfkhýe Míkhu Lkk hsq ÚkE þõÞwt nkuÞ íkku rððkË íkçk¬u íku hsq fhe þfkÞ Au yLku ykðwt Vku{o suLÞwELk Au íkuLke yÃke÷ yrÄfkheyu ¾kíkhe fheLku xuûkLke sðkçkËkhe LkðuMkhÚke Lk¬e fhðkLke Mkq[Lkk ykÃke Au.


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rðsÞ fkuxuûk ÷e{exuz rðYî nrhÞkýk hkßÞ yLku çkeò Ãktòçk yLku nrhÞkýk nkEfkuxo íkk.19-12-2013 - 71 ðeyuMkxe 197

sÞ nLkw{kLk MxkuLk ¢Mkªøk {eÕMk rðYî nrhÞkýk nkEfkuxo Ãktòçk yLku nrhÞkýk nkEfkuxo íkk.19-12-2013 - 71 ðeyuMkxe 199

(8) ç÷uLf zuf÷uhuþLk

Blank declaration from accompaning goods in transit attracts penalty.

xÙkLÍex ËhBÞkLkLkk {k÷ MkkÚku fkuÁt zuf÷uhuþLk Vku{o òuzu÷wt nkuÞ íkku [ufÃkkuü yrÄfkhe îkhk ÷økkzu÷ ÃkuLkÕxe ðksçke Au.

Mkwhuþfw{kh rðYî ykrMkxLx fku{þeoÞ÷ xuûk ykuVeMkh, zkuõÞw{uLx f÷ufþLk MkuLxh (y÷ðh) hksMÚkkLk nkEfkuxo íkk.02-01-2014 - 71 ðeyuMkxe 262

(9) yuLxÙe : ÃktÃkªøk Mkux MkkÚku ðÃkhkíke ÃkeðeMke ÃkkEÃk

ÃktÃkªøk Mkux MkkÚku ðÃkhkíke ÃkeðeMke ÃkkEÃkyu ÃktÃkªøk MkuxLke yuMkuMkhe LkÚke, íku{ Xhkðu÷ Au.yÒkÃkqýko ELzMxÙeÍ ÞwrLkx-2 rð. zuÃÞwxe fr{þLkh fku{þeoÞ÷ xuûkeMk, #Ëkuh yLku çkeò

{æÞ«Ëuþ nkEfkuxo íkk.04-02-2014 - 71 ðeyuMkxe 267

(10) ELzMxÙeÞ÷ ÞwrLkx

Discontinuance of closing of business for a continuous period exceeding six months through on account of factors beyond dealers control warrants automatic cancellationofexemptioncertificate.

ÃkeðeMke økúuLÞwyÕMk çkLkkððkLkku Lkðku Wãkuøk nrhÞkýk hkßÞ{kt Ähkðíkk ðuÃkkheLkk ÃkkuíkkLkk íkkçkk çknkhLkk Mktòuøkku çknkh Ãký òu Lkðk WãkuøkLke [k÷w fk{økehe A {kMkLke {wËíkÚke ðÄw Mk{Þ {kxu çktÄ hne nkuðkÚke ykÃkkuykÃk íkuðk WãkuøkLkwt {kVe «{kýÃkºk hË Úkðk Ãkkºk Au.

hksw Ã÷kMxef ELzMxÙeÍ rðYî nrhÞkýk hkßÞ yLku çkeò Ãktòçk yLku nrhÞkýk nkEfkuxo íkk.14-01-2014 - 71 ðeyuMkxe 279

(11) yuLxÙe : TOXIWIN - ES

yu {eLkh÷ yuLz ykuMkp mineral and ors LkÚke, Ãký ÃkkuÕxÙe Vez ({hÄkykuLkk ¾kuhkf) Au.økwshkík hkßÞ rðYî S.yu{. fur{fÕMk

økwshkík nkEfkuxo íkk.08-01-2014 - 71 ðeyuMkxe 288

(12) «eLxªøk {xeheÞÕMk

Printingandsupplyingofmaterialsaccordingtospecificationsofcustomersis works contract.


380


økúknfLkk MÃkuMkeVefuþLk fu sYheÞkík {wsçkLkwt «eLxªøk fk{ fheLku {xeheÞ÷ ÃkwY Ãkkzðk{kt ðÃkhkÞu÷ ðMíkwyku ðuhkÃkkºk nkuÞ íkku íkuLku ðfoMk fkuLxÙuõx økýeLku íku{kt ðÃkhkÞu÷ ðuhkÃkkºk {k÷Lkk zeBz ðu[kýku økýeLku ðuhku ¼hðkÃkkºk ÚkkÞ.

íkkr{÷Lkkzq hkßÞ rðYî ykh.LkuÕ÷kMkk{e {ÿkMk nkEfkuxo íkk.26-07-2013 - 171 ðeyuMkxe 342

(13) Wå[f ðuhkLke Mfe{{ktÚke rLkð]íke Wå[f ðuhkLke Mfe{{ktÚke rLkð]ík Úkíkkt ¼hðkÃkkºk Úkíke ðÄkhkLke ðuhkLke hf{ WÃkh fuMkLke nfefíkku

òuíkkt ÔÞks ÷økkzðkÃkkºk LkÚke.Additional amount of tax paid as a result of withdrawal of composition scheme

on facts held does not attract interest.

fkuneLkqh ßðu÷Mko rðYî W¥kh «Ëuþ hkßÞ y÷knkçkkË nkEfkuxo íkk.29-04-2013 - 71 ðeyuMkxe 366

(14) ðuÕÞw yuzuz xuûk : zeMkfkWLxDiscount by credit note after issuance of sale invoices eligible for deduction.

ðu[kýLkk çke÷ku íkiÞkh fhðkLkku íkçk¬ku ÃkMkkh ÚkE økÞk ÃkAe òu økúknfLku ¢uzex LkkuxÚke zeMkfkWLx ykÃkðk{kt ykÔÞwt nkuÞ íkku Ãký íkuðe fÃkkík ðuÃkkheLku ðu[ký rtft{ík{ktÚke çkkË {¤ðkÃkkºk Au.^«Úk{ {kuxMko «k.÷e{exuz rðYî yuzeþLk÷ fr{þLkh ykuV f{þeoÞ÷ xuûkeMk ÍkuLk-2, çkUøk÷kuh yLku çkeò

fýkoxf nkEfkuxo íkk.06-09-2012 - 71 ðeyuMkxe 522

(15) ykfkhýe : fh[kuhe nfefík WÃkh ykÄkrhík nkuÞ íkku.. : økwshkík nkEfkuxo

ykfkhýe{kt nfefíkku WÃkh ykÄkrhík fh[kuhe Mkkçkeík Úkíke nkuÞ íkku nkEfkuxo íku{kt ELxhVeÞh fhþu Lkrn. ðuÃkkheyu 160 Afzk heûkk rnMkkçkku{kt ËþkoÔÞk níkk Ãký nfefík{kt fw÷ 326 Afzk ykuxkuheûkk õ÷eÞh fhe níke. íkuÚke ðuÃkkhe xuûk ÃkuLkÕxe yLku ÔÞks Mkrník Yk.82,30,449 Lke hf{ ¼hðkÃkkºk Xhu÷ níkk.

GujaratHighCourt held that the findingof fact givenbyall theauthoritiesbelow was on appreciation of evidence and was neigher perverse nor contrary to the evidence on record. No question of law much less substantial question of law arose.

Mkku{LkkÚk ykuxku økuhus rðYî økwshkík hkßÞ økwshkík nkEfkuxo íkk.13-11-2013 - 71 ðeyuMkxe 526

(16) yuLxÙe : ðkÞçkúuxhe fkuBÃkuõxMko : yÚko{wðªøk {þeLkhe

Vibratory compactors doing work of putting waste vertically (MkeÄwt Ÿ[w W¼w hk¾e


381


þfu íkuðwt) into ground are earth moving machinery.

ðkçkúuxhe fkuBÃkuõxMkLkwt fk{ (ðuMx) f[hkLku s{eLk{kt MkeÄw Ÿ[w W¼w hk¾e þfðkLkwt nkuðkÚke íkuLku yÚko{wðªøk {þeLkhe íkhefu ðuhkÃkkºk Xhkðu÷ Au.yu÷. yuLz xe. fuMk EõðeÃk{uLx «k.÷e{exuz rðYî fr{þLkh ykuV fku{þeoÞ÷ xuûkeMk,økktÄeLkøkh , çkUøk÷kuh

fýkoxf nkEfkuxo íkk.10-08-2012 - 71 ðeyuMkxe 533

(17) çkeLk LkkU½kÞu÷ ¾heËe WÃkh ¾heË ðuhku :

Purchase tax on goods purchased from unregistered dealer and consumed in manufacture : Civil contractor not liable to tax on jelly components of ready mix concrete extracted from quarry obtained on lease paying royalty to Government.

Held, that the finding of Tribunal, that the assesseewas not liable to paypurchase tax on jelly was sound and proper. However levy of purchase tax on sand component accounted as purchase from unregistered dealers by assessee would besoundandproperandcontrafindingofTribunalwastobesetaside.

1. ECT Engineering and Constructin Co. Ltd. V/s. Additional Commissioner of Commercial Taxes (2010) 33 VST (Karn.) referred to

fýkoxf hkßÞ rðYî yu. yu÷. MkwËþoLk ftÃkLke ÷e{exuz fýkoxf nkEfkuxo íkk.12-10-2012 - 71 ðeyuMkxe 536

(18) LkkUÄýe hËLke yhS Ãkhík ¾U[ðe

LkkUÄýe hËLke yhS òu íku yhS WÃkh fkuE fkÞoðkne Lkk ÚkE nkuÞ yLku LkkUÄýe hË Lkk ÚkE nkuÞ íÞkt MkwÄe LkkUÄýe hËLke yhS Ãkhík ¾U[e þfkÞ Au.

h{uþ MxeÕMk rðYî f{þeoÞ÷ xuûk ykuVeMkh økwshkík nkEfkuxo íkk.13-03-2014 - 71 ðeyuMkxe 538

(19) ðMkw÷kíkLke LkkurxMk Mkk{uLke yÃke÷ yLku ykfkhýeLkkt økwýËku»k

Tribunal not to go into merits of assessment in appeal against notice of recovery.

òu ðuÃkkheLke yÃke÷ {kºk ðMkq÷kík Mkk{uLke s nkuÞ ðu[kýðuhk Ãkt[ ykfkhýeLkk økwýËku»k{kt Lkk Wíkhe þfu.

økwshkík hkßÞ rðYî ðu÷MÃkLk økwshkík Mxkun÷ hkunhLk ÷e{exuz økwshkík nkEfkuxo íkk.04-04-2014 - 71 ðeyuMkxe 550

(20) {LkkuhtsLk fh - økwshkíke VeÕ{kuLku ðuhk{kVe - økwshkík nkEfkuxo

Entertainment tax exemption to Gujarati Films.


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Film depicting (r[ºk fu þçËku îkhk Ëþkoððwt) social dilemma of homo sextual persons does not fall under excepted category of “Films depicting evil customs, blind faith, sati, dowary and such social evils and those against national unity.”

rfhýfw{kh h{uþ¼kE Ëuð{ýe rðYî økwshkík hkßÞ økwshkík nkEfkuxo íkk.28-02-2014 - 71 ðeyuMkxe 555

(21) yuMk.E.Íuz yuõx : ðux yufxLke f÷{-5 yu nuX¤ Lkkt¾u÷ yuMkEÍuz ÞwrLkxku WÃkhLkku ¾heËðuhku økuhfkÞËuMkh

Zero rated sales by units located in SEZ areas : Non abstante clause in SEZ Act overriding other state laws “for the time being in force” applies to even laws made subsequently for levy of purchase tax on zero rated taxed sales.

íkk.15-5-2004Úke y{÷{kt ykðu÷ økwshkík - 71 ðeyuMkxe 582 yuMkEÍuz yuõx 2004Lkwt yÚko½xLk fhíkkt Lkk{Ëkh økwshkík nkEfkuxuo Xhkðu÷ Au fu økwshkík ðuÕÞw yuzuz xuûk yuõx, 2003Lke f÷{-5 yu nuX¤ Lkkt¾u÷ yuMkEÍuz ÞwrLkxku WÃkhLkku ¾heËðuhku økuhfkÞËuMkh Au.

xkuhuLx yuLkSo ÷e{exuz rðYî økwshkík hkßÞ yLku çkeò økwshkík nkEfkuxo íkk.16-04-2014 - 71 ðeyuMkxe 582

yÉÒ ùÉWHÉà÷ HÉà©É¶ÉÔ«É±É ÷àKÉ ¥ÉÉù +à»ÉÉà»ÉÒ+à¶É{É3Xà ©ÉÉ³, ¥É¾Ö©ÉÉ³Ò §É´É{É, ùÉWHÉà÷ - 360001


¡É©ÉÖLÉ ©ÉÅmÉÒ ¸ÉÒ Êq~ÉH +à©É. SÉàlÉÉ ¸ÉÒ ù©Éà¶É§ÉÉ< ¥ÉÒ. ùÉLÉÉà±ÉÒ«ÉÉ

A~É-¡É©ÉÖLÉ : ¸ÉÒ ù©Éà¶É§ÉÉ< Hà. »ÉÖùàX»É¾ - ©ÉÅmÉÒ : ¸ÉÒ Ê´ÉJ©É§ÉÉ< +à©É. ~ÉÖXùÉ

LÉX{ÉSÉÒ : ¸ÉÒ +lÉÖ±É§ÉÉ< Hà. LÉOÉÉ©É


383


Lalit M. Leuva - [email protected]

Gist of Important Judgments reported in july, 2014

HIGH COURT JUDGMENTS1. INTERNATIONAL HOSPITAL PVT. LTD. V. STATE OF U. P. AND OTHERS [2014]

71 VST 139 (UP) There is no deem sale of stent implanted in the heart of the patient during

procedure of angioplasty. (Uttar Pradesh Value Added Tax Act, 2008) . Facts of the caseThe assessee is running a Hospital rendering medical services to patients.

The assessee in its bills recovers separate charges for drugs, medicines and stents implanted put in the heart of the patient during the procedure of angioplasty. The assessing authority took the view that there is deem sale of stents to the patients and he passed the assessment order accordingly. Being aggrieved, the assessee filedawritpetitionbeforetheAllahabadHighCourt.

Submissions of the assessee before the Allahabad High CourtThe assessee relied on the judgement of the Supreme Court in BSNL v.

Union of India [2006] 3 SCC 1 and the judgement of the Jharkhand High Court in case of Tata Main Hospital v. State of Jharkhand 2008 TNT (Volume-36) 149 and submitted that the use of stents and valves in the course of angioplasty or surgical procedure is incidental to the medical service which is provided by the hospital and the stents and valves would not be taxable under the Act.

Submissions of the revenue before the Allahabad High CourtThe learned counsel of the revenue objected the admission of the writ petition

on the ground of admissibility of legal remedy under the Vat Act. On merits, it was submitted that the contract between the patient and the hospital is a divisible contract in which the sale element involving the 'sale' of the stent or valve tothe patient is distinct from the surgical procedure and hence, the assessee is assessable to tax under the provisions of the Vat Act. .

The decision of the Allahabad High CourtThe Hon’ble High Court held that the issue in the present case relates to a

contract between a patient and a hospital where an individual gets admitted as an indoor patient for the purposes of a surgical procedure under medical supervision. Admittedly, neither of the six clauses of Article 366 (29-A) of the Constitution are attracted to the rendering of such a service and hence, the deeming definition

Gist of Judgments Reported in July, 2014

384


under which a contract is regarded as a contract for the sale of goods is not attracted.Whereapatientisadmittedinthehospitalforasurgicalprocedurelikean angioplasty, the contract is indivisible, in the course of which medical service is rendered to the patient.

The Hon’ble Allahabad high Court held that there can be no doubt about the position that in the case of a patient who enters the hospital for the purpose of a surgical procedure like an angioplasty, there is no intent between the parties to the agreement namely, the hospital and the individual that there would be a sale of a stent or valve by the hospital to the patient. The substance of the contract is not a contract for sale of the stent or valve that is used in the course of the surgical procedure. The contract, in substance, is an agreement in which the patient enters the hospital and is administered treatment in the form of a medical procedure, like an angioplasty. An intrinsic and integral element of that procedure, is the implantation of a stent or valve in the heart of the patient.

TheHon’bleHighCourtalsoclarifiedthatitistruethatthepatientmayhavea choice of the nature of the stent or valve to be implanted, or in the nature of medicated stent or valve or otherwise, or in regard to the quality of the stent or valve which is implanted but even if that is so, that would not dilute the essential nature of the transaction, which is the performance of a medical procedure.

TheHon’bleHighCourtclarifiedthattheyhavedealtwithonlytheaforesaidfactual situation and their judgment as aforesaid does not deal with any other factual situation which is not before the Court.

The Hon’ble High Court held that their decision is akin to the decision of the Jharkhand High Court in Tata Hospitalcase.[TheSLPfiledbytheStateagainstthisjudgement has been rejected by the Supreme Court and therefore, the Jharkhand HighCourthasattainedfinality.]2. MOHAMMED ABBAS V. STATE OF GUJARAT [2014] 71 VST 167 (Guj)

Registration Certificate cannot be cancelled without hearing a dealer. (Gujarat Value Added Tax Act, 2003).

Facts of the caseThe assessee had applied for registration under the Vat Act. The assessee

was granted provisional registration certificate under the provisions of theAct.The registering authority thereafter, without giving any opportunity of hearing to the assessee, cancelled the registration of the dealer ab initio on the ground that theassesseewasinvolvedincriminalcase.Beingaggrieved,theassesseefiledpresent writ petition before the Gujarat High Court.

Submissions of the assessee before the Gujarat High CourtThe learned counsel for the assessee submitted before the Gujarat High Court

thattheprovisionalregistrationcertificateissuedtohimhadbecomefinalunderthe provisions of rule 5(16) of the Vat Rules. Such registration can be cancelled


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only on the grounds contained in section 27 of the Act. Sub-section 5(g) provides for cancellation of a dealer who is convicted in any offence. However, in such case also, the Commissioner has to record reasons and the assessee is to be heard before passing any such order. It was submitted that since the registering authority has not given any opportunity of hearing to the assessee and not recorded reasons, theordercancellingtheregistrationcertificateoftheassesseemustbesetaside.

Submissions of the revenue before the Gujarat High CourtThe learned counsel for the revenue submitted before the Gujarat High

Court that in terms of rule 5(15) the registering authority has power to cancel the registrationcertificatewhereheisnotsatisfiedwiththedetailsoftheassessee.

Decision of the Gujarat High CourtThe Hon’ble Gujarat High Court prima facie observed that in the present case,

theprovisionalregistrationcertificatewasconvertedintofinalregistrationcertificateintermsofrule5(15)oftheVatRules.Insuchcase,theregistrationcertificatecanonly be cancelled on the grounds mentioned in section 27 of the Act. Even in such a case, the Commissioner has to grant a hearing and pass an order recording his reasons for the same.

The Hon’ble High Court held that in the present case, the registering authority has not given hearing to the assessee. The grounds on which the registration was to be cancelled were never brought to the notice of the assessee. Therefore, the order of the registering authority cannot be up held.

In view of above, the Hon’ble Court , keeping rights of both the parties open, set aside the order of the registering authority and remanded the matter back to the registering authority for decision on merits in accordance with the provisions of law. 3. XEROX INDIA LIMITED V. STATE OF KARNATAKA [2014] 71 VST 201 (Karn)

Tax not paid with returns on bonafide belief that tax is not payable. Supreme Court granted stay order against recovery of tax. Supreme Court subsequently held tax payable. Assessed tax paid immediately after SC judgement. No penalty to be imposed. (Karnataka Sales Tax Act, 1957)

Facts of the caseThe assessee is a dealer registered under the Act. The assessee entered into

serviceandmaintenancecontracts.Theassessewasunderabonafidebeliefthatthe entire transaction is pertaining to providing of services and there is no sale of goods used during maintenance. However, the assessing authority levied tax on suchgoods.Beingaggrieved,theassesseefiledwritpetitionbeforetheSupremeCourt. The Hon’ble Court granted stay order against recovery of assessed dues against production of security. Thereafter, the Supreme Court confirmed theassessment order.

In the assessment year 2000-01, because of the pendency of the matter


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the department had not passed assessment order. After pronouncement of the Supreme Court order, the assessing authority passed assessment order and levied tax on the impugned sales. The assessee immediately paid the tax due as per assessment order. Thereafter, the assessing authority passed another order imposing penalty of Rs. 1 66 63 516-00 on the ground that the assessee failed to pay such tax with returns.

Theassesseechallengedtheorderof thepenaltybeforethefirstappellateauthoritywheretheordercametobeconfirmed.TheTribunal insecondappealalsoconfirmed the levyofpenalty.Beingaggrieved, theassesseefiledpresentrevision application before the Karnataka High Court.

Submissions of the assessee before the Karnataka High CourtThe learned counsel for the assessee submitted before the Karnataka High

Court that the assessee, based on several judgements of the Supreme Court, was underbonafidebeliefthatthetaxisnotpayableonimpugnedsales.Itisonlyon24.08.2005 the law on this point was settled. Thereafter, applying the settled law when the department assessed the tax, the assessee immediately paid such tax. Underthecircumstances,thepenaltyisnotjustified.

Submissions of the revenue before the Karnataka High CourtThe learned counsel for the revenue submitted before the Karnataka High

Courtthateveniftheassesseehadbonafidebeliefthatthetaxisnotpayable,heshould have voluntarily paid tax immediately after the Supreme Court judgement. He should not have waited for the assessment order to be passed and the demand to be raised. Therefore, the assessee is liable for penalty for non-payment of tax with returns.

Decision of the Karnataka High CourtThe Hon’ble High Court perused the provisions for penalty which provides that

when the amount of tax paid by the assessee in advance for whole year is less by 15%, then the tax assessed a penalty [minimum 50% or maximum 150% of the short payment] can be imposed.

The Hon’ble High Court held that the present case is not that of less/short payment. This is a case of non-payment of tax on the goods used in service contract. The assessee is claiming such exemption since 1992-93. The assessee has gone up to the Supreme Court and it is only on 24.08.2005 the Supreme Court, clearing doubts created by its earlier judgements, held that the assessee is liable to pay tax.

TheHon’bleCourtheldthattheassesseehadfiledreturnsintheyear2000-01. The department also had not passed any assessment order and waited till the decision of the Supreme Court. Probably they were also waiting for the decision from the Supreme Court. The assessee paid the tax immediately after passing of the assessment order. Therefore, non-payment of tax with returns cannot be said


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willful, deliberate or contumacious and the assessee was acting deliberately in defianceof laworwasguiltyofconductcontumaciousordishonest,oracted inconscious disregard of its obligation. This aspect has been completely missed by the assessing authority.

The Hon’ble High Court reiterating he settled law held that that penalty cannot be imposed merely because it is lawful to do so. A discretion is conferred on the authority while imposition of penalty. It is a judicious discretion. The law on the point is also well settled. The authorities below including the Tribunal did not keep in mind the settled legal position. The orders of the assessing authority and Tribunal accordingly came to be set aside. 4. STATE OF GUJARAT V. G M CHEMICALS 2014] 71 VST 288 (Guj)

“Toxiwin-ES” is covered under entry of “poultry feed” (Gujarat Value Added Tax Act, 2003)

Facts of the caseThe assessee is a dealer registered under the Act. The assessee sold “Toxiwin-

ES”. According to the assessee, the product is covered under entry 48 of Schedule which is meant for “Poultry feed”. According to the authority in the department, the product would be covered under entry 51 of Schedule II meant for “minerals andores”.TheTribunalconfirmedtheviewoftheassessee.Beingaggrieved,therevenuefiledpresenttaxappealbeforetheGujaratHighCourt.

Submissions of the revenue before the Gujarat High CourtThe learned counsel for the revenue submitted before the Gujarat High Court

that since the mineral, namely, ‘Zeolite’ is the main ingredient in the product in question; the same should fall under Entry 51.

Submissions of the assessee before the Gujarat High CourtThe learned counsel for the assessee submitted before the Gujarat High Court

that the product is a pure and simple poultry feed. Even though 'Zeolite' is the basic ingredient; after putting the same through a complex and sophisticated process to refineit,andafteraddingadditives,thefinalproduct“ToxiwinES”comesintothemarket.

TheassesseealsoproducedacertificateofDirectorofAnimalHusbandry,Gujarat State, Gandhinagar, which certifies that “Hydrated Sodium Calcium Alumino silicate (HSCAS )Mineral Zeolite (Sodium Zeolite A)Toxin Binder is an Animal Feeds Supplement.”

Decision of the Gujarat High CourtThe Hon’ble Gujarat High Court observed that the Tribunal has taken into

consideration the manufacturing process of the product in question and the case laws onissue.Thus,thereisnoinfirmityinthedecisionwhentheTribunalheldthattheproduct in question was a 'poultry feed'andwouldfallunderEntry48ofScheduleI.


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The Hon’ble Gujarat High Court held that: It may be that one of the main ingredients of the productwas 'Zeolite', which itself was an ore. Nevertheless, manyprocesseswereundertakenbeforethefinalproductcomesintoexistenceand the same was prepared solely for the purpose of using the same as animal feed.

The Hon’ble Court also took cognizance of the manufacturing process done on'Zeolite' and addition of various additives such as Protein, Minerals, Vitamins, Amino acids, etc. The Court observed that it is only then the product in the marketable form comes into existence.

The Hon’ble Court also considered the opinion of the Director of Animal Husbandry, Gujarat State, who certified that the product is an animal feedsupplement. Therefore, by no stretch of imagination, it can be said that the product remained in original form of 'Zeolite', which by itself is an ore. Therefore, the submission on the part of the State to bring the product within Entry 51 as “Minerals and Ores” simply cannot be accepted.5. MANIPAL UNIVERSITY V.STATE OF KARNATAKA [2014] 71 VST 442 (Karn)

“Prospectus” and “application forms” sold by University is liable to tax (Karnataka Value Added Tax Act, 2003)

Facts of the caseThe assessee is a University running medical college and hospital. The

assessee obtained registration as a dealer under the Vat Act and paying tax on sales of medicines and equipments. The assessing authority found that the assessee sold “prospectus” and “application forms” but had not shown such sales in the returns. According to the assessee he was registered as a dealer only for sale of medicine and other equipments and therefore, he is not required to pay tax on sales of “prospectus” and “application forms” which are not connected to said business. The assessing authority rejected the contention and passed assessmentorderaccordingly.ThesaidassessmentordercametobeconfirmedbyfirstappellateauthorityaswellastheTribunal.BeingaggrievedoftheorderoftheTribunal,theassesseefiledpresentrevisionpetitionbeforetheKarnatakaHighCourt.

Submissions of the assessee before the Karnataka High CourtThe learned counsel for the assessee submitted before the High Court that

the petitioner is University and not engaged in business of sale and purchase of goods. It is engaged in imparting education and for this purpose they print and sell prospectus and the application forms.

It was further contended that though the University is a registered dealer, it got registered for sale of medicines and equipments in hospital and medicine shops attached to their medical collages and not for sale of “prospectus” and “application forms”. The main activity of University is to impart education and therefore, sales


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of “prospectus” and “application forms” cannot be treated as incidental or ancillary to “business” but it is incidental and ancillary to education activities. The University is not in business of printing and selling of prospectus and application forms.

Alternatively it was submitted that “prospectus” is a book for reading and therefore exempted from payment of tax.

Submissions of the revenue before the Karnataka High CourtThe learned counsel for the revenue submitted before the High Court that after

obtaining registration as a dealer under the Act, it is not open for the University to say that they are not doing any business and not liable to pay tax on sales of prospectusandapplicationforms.TheUniversityismakingprofitoutofsalesofsuch printed materials. It is not the case that the University prints and sells the materialsatcost.Hugeprofitismadeoutofsuchmaterials.Therefore,itcanbesaid that the University is in a business of printing and selling printed materials which has continuity and regularity.

It was further submitted that even if the University is mainly engaged in imparting education and even if it is assumed that the sales of prospectus and application forms are incidental to education activities, it is always open for the revenuetofindoutwhetherithasintentiontoconductbusiness.Therevenuehasaccordingly considered all aspects in proper perspective to hold that the receipts out of sale of prospectus and application are liable to tax under the Act.

Decision of the Karnataka High Court The Hon’ble Karnataka High Court observed that the University is registered

as dealer under the Act. The Hon’ble Court held though the University in its application for registration mentioned certain goods/items for which they sought registration, it cannot be said that the University is registered only for those goods. The registration certificate is not meant for carrying on business or buying orselling of any particular commodity or goods, but it is general in nature. Once a dealerobtainssuchregistration,heisobligedtofilereturnsinrespectofturnoverof all sales made by him. The dealer on his own cannot decide to exclude sale of any particular commodity/item. In the instant case, the University being a registered dealer is liable to be taxed for all sales made by it. In other words, every transactionof sale should reflect in returnVat 100. Itwasnot open to them toexclude “prospectus” and “application forms”.

With respect to thesubmissions thatprospectusandapplication formsarebooks and exempt from tax, the Hon’ble Court held that they are printed materials and cannot be covered under entry of books meant for reading. It is a printed material which can be called a broacher or catalogue or ant printed document dealing with course, facilities, etc., of their collage. In any case, it cannot be treated as books for reading in common parlance.


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SHRI G. D. JAIN [email protected]

Gist of the Judgements

PRATHAM MOTORS PVT.LTD. V/S

ADDITIONAL COMMISSIONER OF COMMERCIAL TAXES, ZONE II, BANGALORE AND OTHERS[IN THE KARNATAKA HIGH COURT]

[2014] 71 VST 522 (Karn)

(1) »Éqù¾ÖÅ yÉÅyÉÉHÒ«É ´ÉàSÉÉiÉ ©ÉÉ÷à ´Éà~ÉÉùÒ¸ÉÒ ´ÉàSÉÉiÉ ¥ÉÒ±ÉÉà +É~Éà Uà.

(2) ´Éà~ÉÉùÒ¸ÉÒ+à ÉàSÉÉiÉ ¥ÉÒ±ÉÉà©ÉÉÅ eÒ»HÉA{÷ lÉùÒHà{ÉÒ HÉà> W ùH©É ¥ÉlÉÉ´Éà±É {ÉoÉÒ ~ÉùÅlÉÖÅ ÉàSÉÉiÉ ¥ÉÒ±ÉÉà +É~«ÉÉ ¥ÉÉq eÒ»HÉA{÷ {ÉÒ WÖqÒ JàeÒ÷{ÉÉà÷ +É~Éà Uà.

(3) +ÉHÉùiÉÒ »É©É«Éà +ÊyÉHÉùÒ¸ÉÒ+à JàeÒ÷{ÉÉà÷oÉÒ PÉ÷Éeà±É ´ÉàSÉÉiÉÉà {ÉÉ©ÉÅWÖù Hùà±É.

(4) +ÊyÉHÉùÒ¸ÉÒ+à +ÉHÉùiÉÒ +Éqà¶É©ÉÉÅ WiÉÉ´Éà±É Hà JàeÒ÷{ÉÉà÷oÉÒ +É~Éà±É eÒ»HÉA{÷ +à ´ÉàSÉÉiÉ ¥ÉÒ±ÉÉà{ÉÉà §ÉÉNÉ NÉiÉÉ«É {É¾Ò. lÉàoÉÒ ´Éà~ÉÉùÒ{ÉÉà eÒ»HÉA{÷ {ÉÉà qÉ´ÉÉà {ÉÉ©ÉÅWÖù Hùà±É.

(5) ´Éà~ÉÉùÒ¸ÉÒ+à Xà>{÷ HÊ©É¶{Éù »É©ÉKÉ +~ÉÒ±É qÉLÉ±É HùÒ.

(6) Xà>{÷ HÊ©É¶{Éù¸ÉÒ+à ´Éà~ÉÉùÒ¸ÉÒ{ÉÉà qÉ´ÉÉà ©ÉÅWÖù ùÉL«ÉÉà.

(7) +àeÒ¶É{É±É HÊ©É¶{Éù¸ÉÒ +à ùÒ´ÉÒ]{É +Éqà¶É HùÒ Xà>{÷ HÊ©É¶{Éù¸ÉÒ {ÉÉà +ÉàeÇù ùq Hùà±É Uà +{Éà +ÉHÉùiÉÒ +ÊyÉHÉùÒ¸ÉÒ{ÉÉà +ÉàeÇù ¥É¾É±É ùÉLÉà±É Uà.

´Éà~ÉÉùÒ¸ÉÒ+à ùÒ´ÉÒ]{É +Éqà¶É »ÉÉ©Éà ¾É>HÉà÷Ç »É©ÉKÉ +~ÉÒ±É qÉLÉ±É Hùà±É.

¾É>HÉà÷â {ÉÒSÉà{ÉÉ lÉÉùiÉÉà{Éà y«ÉÉ{Éà ±ÉÒyÉà±É Uà.

1). ´ÉàSÉÉiÉ ¥ÉÒ±É ~ÉUÒ +É~Éà±É JàeÒ÷{ÉÉà÷{ÉÉà +oÉÇ +à´ÉÉà oÉÉ«É Hà ÉàSÉÉiÉ ¥ÉÒ±É©ÉÉÅ ¥ÉlÉÉ´Éà±É ùH©É +ÉàUÒ Hùà±É Uà.

A~ÉùÉàGlÉ lÉÉùiÉ{Éà y«ÉÉ{Éà ±É> ¾É>HÉà÷â cùÉ´Éà±É Uà Hà.

1). »Éqù¾Ö +Éqà¶É ùq HùÒ Hà¶É ùÒ©ÉÉ{e Hù´ÉÉ cùÉ´Éà±É +{Éà ´Éà~ÉÉùÒ¸ÉÒ ~ÉÉ»ÉàoÉÒ lÉ©ÉÉ©É Ê´ÉNÉlÉÉà ©Éà³´ÉÒ ´Éà~ÉÉùÒ¸ÉÒ+à »ÉÉÊ¥ÉlÉ Hù´ÉÉ{ÉÖÅ ù¾à¶Éà Hà JàeÒ÷{ÉÉà÷ ©ÉÉÅ q¶ÉÉÇ´Éà±É eÒ»HÉA{÷ {ÉÒ ùH©É LÉùàLÉù OÉÉ¾H{Éà ©É³à±É Uà Hà {É¾Ò +{Éà lÉà{Éà y«ÉÉ{Éà ±É> HÉ«ÉqÉ ©ÉÖW¥É {É´ÉÉà +ÉHÉùiÉÒ +Éqà¶É Hù´ÉÉ{ÉÉà ù¾à¶Éà.


391


L & T CASE EQUIPMENTS PVT. LTD. V/S

COMMISSIONER OF COMMERCIAL TAXES, GANDHINAGAR, BANGALORE

[IN THE KARNATAKA HIGH COURT] [2014] 71 VST 533 (Karn)

HiÉÉÇ÷H ùÉV«É{ÉÉ HÉ«ÉqÉ +{´É«Éà vibratory compactors +oÉÇ ©ÉÖ´ÉÓNÉ ©É¶ÉÒ{É NÉiÉÉ«É Hà Hà©É? lÉà ¥ÉÉ¥ÉlÉ{ÉÉà ¡É¶{É AqÃùÃ§É´Éà±É Uà.

(1) ´Éà~ÉÉùÒ¸ÉÒ vibratory compactors {ÉÉ Al~ÉÉqH Uà.

(2) ´Éà~ÉÉùÒ¸ÉÒ WiÉÉ´Éà Uà Hà »Éqù¾ÖÅ >G´ÉÒ~É©Éà{÷ (»ÉÉyÉ{É) +oÉÇ ©ÉÖ´Éù NÉiÉÉ«É.

(3) +oÉÇ ©ÉÖ´Éù NÉiÉÉ´ÉÉ{ÉÉ Ê¾»ÉÉ¥Éà »Éqù¾ÖÅ >G´ÉÒ~É©Éà{÷ (»ÉÉyÉ{É) {Éà {ÉÉà÷Ò£ÒHà¶É{É lÉÉ. 26-07-2001{ÉÉà concessional Rate {ÉÉà ±ÉÉ§É ©É³´ÉÉà Xà>+à.

(4) +ÉHÉùiÉÒ +ÊyÉHÉùÒ¸ÉÒ+à »Éqù¾ÖÅ vibratory compactors +à +oÉÇ ©ÉÖ´Éù NÉiÉÉ«É {É¾Ò +{Éà ÷àKÉ ¥ÉÉ¥ÉlÉà lÉà{ÉÉà W{Éù±É Hà÷àNÉùÒ©ÉÉÅ »É©ÉÉ´Éà¶É NÉiÉÒ +{Éà ©É¾nÉ©É ÷àKÉ NÉiÉ´ÉÉ +Éqà¶É ~É»ÉÉù Hùà±É.

(5) ´Éà~ÉÉùÒ¸ÉÒ+à +~ÉÒ±É lÉoÉÉ »ÉàH{e +~ÉÒ±É qÉLÉ±É Hùà±É Wà©ÉÉÅ +ÉHùiÉÒ +ÊyÉHÉùÒ¸ÉÒ {ÉÉà +Éqà¶É HÉ«É©É ùÉLÉà±É Uà.

(6) ´Éà~ÉÉùÒ¸ÉÒ+à ¾É>HÉà÷Ç »É©ÉKÉ ùÒ´ÉÒ]{É ~ÉÒ÷Ò¶É{É qÉLÉ±É Hùà±É.

¾É>HÉà÷â {ÉÒSÉà{ÉÉ lÉÉùiÉÉà{Éà y«ÉÉ{Éà ±ÉÒyÉà±É Uà.

(1) vibratory compactors +à HSÉùÉ{Éà OÉÉA{e©ÉÉÅ «ÉÉàN«É ùÒlÉà ©ÉÖH´ÉÉ{ÉÖÅ HÉ«ÉÇ Hùà Uà.

(2) »ÉùHÉùÒ ¸ÉÒ +à lÉÉùÒLÉ 31/03/13 {ÉÉ {ÉÉà÷Ò£ÒHà¶É{É©ÉÉÅ vibratory compactors {ÉÉà +oÉÇ ©ÉÖ´ÉÓNÉ >G´ÉÒ~É©Éà{÷©ÉÉÅ »É©ÉÉ´Éà¶É Hùà±É Uà.

(3) l«ÉÉù ¥ÉÉq »ÉùHÉù¸ÉÒ +à »Éqù¾ÖÅ {ÉÉà÷Ò£ÒHà¶É{É ~ÉùlÉ LÉáSÉà±É Hà Wà{ÉÖÅ HÉà> ©É¾l´É {ÉoÉÒ. HÉùiÉ Hà »ÉùHÉù¸ÉÒ{ÉÉ lÉÉùÒLÉ 31/03/13 {ÉÉ {ÉÉà÷Ò£ÒHà¶É{É oÉÒ ¾àlÉÖÅ »~Éº÷ oÉÉ«É Uà Hà vibratory compactors +à +oÉÇ ©ÉÖ´ÉÓNÉ ©É¶ÉÒ{É NÉiÉÉ«É.

(4) {ÉÉà÷Ò£ÒHà¶É{É©ÉÉÅ vibratory compactors +à (»~Éº÷ WiÉÉ´Éà±É Uà Hà) +oÉÇ ©ÉÖ´ÉÓNÉ ©É¶ÉÒ{ÉùÒ {ÉÒ Hà÷àNÉùÒ©ÉÉÅ NÉiÉÉ«É.

A~ÉùÉàGlÉ lÉ©ÉÉ©É lÉÉùiÉÉà {Éà y«ÉÉ{Éà ±É> ¾É>HÉà÷â cùÉ´Éà±É Uà Hà vibratory compactors +oÉÇ ©ÉÖ´ÉÓNÉ ©É¶ÉÒ{É NÉiÉÉ«É +{Éà lÉà ©ÉÖW¥É ´ÉàùÉà ±ÉÉNÉà.


392


SARADA TRADING V/S

STATE OF TRIPURA AND OTHERS[IN THE TRIPURA HIGH COURT]

[2014] 70 VST 8 (Tripura)

(1) ´Éà~ÉÉùÒ¸ÉÒ ÊmÉ~ÉÖùÉ ùÉV«É©ÉÉÅ q´ÉÉ Ê´ÉNÉàùà ±ÉÉ´ÉÒ ´ÉàSÉÉiÉ{ÉÉà yÉÅyÉÉà SÉ±ÉÉ´Éà Uà.

(2) ´Éà~ÉÉùÒ¸ÉÒ ©ÉÖL«Él´Éà ©ÉÉLÉÒ, ©ÉSUù, ´ÉÅqÉ, Ê´ÉNÉàùà{ÉÒ PÉù©ÉÉÅ UÉ÷´ÉÉ©ÉÉÅ +É´ÉlÉÒ q´ÉÉ+Éà{ÉÉà yÉÅyÉÉà HùlÉÉ ¾lÉÉ.

(3) ÊmÉ~ÉÖùÉ ùÉV«É{ÉÉ ´Éà÷{ÉÉ HÉ«ÉqÉ +{´É«Éà »Éqù¾ÖÅ q´ÉÉ+Éà insecticides NÉiÉÉ«É Hà ~ÉUÒ mosquito repellents NÉiÉÉ«É lÉà ¥ÉÉ¥ÉlÉà ´Éà~ÉÉùÒ¸ÉÒ ÊwyÉÉ©ÉÉÅ ¾lÉÉ.

(4) ÊmÉ~ÉÖùÉ ùÉV«É©ÉÉÅ insecticides A~Éù 4% ±ÉàLÉà +{Éà mosquito repellents ~Éù 12.5% ±ÉàLÉà ÷àG»É ±ÉÉNÉlÉÉà ¾lÉÉà.

(5) ´Éà~ÉÉùÒ¸ÉÒ+à »Éqù¾ÖÅ q´ÉÉ+Éà H> {ÉÉáyÉ©ÉÉÅ ~Éeà lÉà ¥ÉÉ¥ÉlÉ{ÉÉà ~ÉmÉ HÊ©É¶|Éù¸ÉÒ {Éà ±ÉLÉÒ SÉÉàLÉ´É÷ Hù´ÉÉ WiÉÉ´Éà±É.

(6) ´Éà~ÉÉùÒ¸ÉÒ+à ~ÉÉàlÉÉ{ÉÒ ©ÉÉ{«ÉlÉÉ ©ÉÖW¥É »Éqù¾ÖÅ q´ÉÉ+Éà{ÉÒ insecticides NÉiÉÒ 4% ±ÉàLÉà ÷àG»É APÉùÉ´Éà±É +{Éà §Éù´ÉÉ©ÉÉÅ ~ÉiÉ +É´Éà±É.

(7) +É¶Éùà ¥Éà ´ÉºÉÇ{ÉÉ NÉÉ³É ~ÉUÒ ©ÉÉ{É{ÉÒ«É HÊ©É¶{Éù¸ÉÒ +à »Éqù¾ÖÅ q´ÉÉ+Éà{ÉÉà »É©ÉÉ´Éà¶É mosquito repellents {ÉÒ {ÉÉáyÉ©ÉÉÅ oÉÉ«É +{Éà lÉà{ÉÉ A~Éù 12.5% ±ÉàLÉà ´ÉàùÉà ±ÉÉNÉà lÉà´ÉÉà SÉÉàLÉ´É÷ HùlÉÉà ~ÉmÉ ±ÉLÉÒ XiÉ Hùà±É +{Éà ´Éà~ÉÉùÒ ~ÉÉ»ÉàoÉÒ eÒ£ù{»É {ÉÉ ´ÉàùÉ{ÉÒ ùH©É ´«ÉÉW +{Éà qÅe ¥ÉÉ¥ÉlÉà ©ÉÉÅNÉiÉÖÅ A~ÉÎ»oÉlÉ Hù´ÉÉ©ÉÉ +É´«ÉÖÅ

(8) ´Éà~ÉÉùÒ¸ÉÒ+à »Éqù¾ÖÅ +Éqà¶É »ÉÉ©Éà ¾É>HÉà÷Ç »É©ÉKÉ ùÒ÷ ~ÉÒ÷Ò¶É{É qÉLÉ±É Hùà±É.

¾É>HÉà÷â {ÉÒSÉà{ÉÉ lÉÉùÉiÉÉà{Éà y«ÉÉ{É ±ÉÒyÉà±É Uà.

1) ´Éà~ÉÉùÒ¸ÉÒ+à »Éqù¾ÖÅ q´ÉÉ+Éà A~Éù Hà÷±ÉÉ qùà ´ÉàùÉà ±ÉÉNÉà lÉà ¥ÉÉ¥ÉlÉà SÉÉàLÉ´É÷ Hù´ÉÉ ©ÉÉ÷à HÊ©É¶{Éù¸ÉÒ{Éà ~ÉmÉ ±ÉLÉà±É.

2) »Éqù¾ÖÅ ~ÉmÉ{ÉÉà W´ÉÉ¥É ©ÉÉ{É{ÉÒ«É HÊ©É¶{Éù¸ÉÒ lÉù£oÉÒ +É¶Éùà ¥Éà ´ÉºÉÇ ~ÉUÒ +É~É´ÉÉ©ÉÉÅ +É´Éà±É lÉàoÉÒ ¥Éà ´ÉºÉÇ{ÉÉ NÉÉ³É qù©«ÉÉ{É ´Éà~ÉÉùÒ¸ÉÒ+à Wà ~ÉÉàlÉÉ{ÉÒ ©ÉÉ{«ÉlÉÉ ©ÉÖW¥É insecticides NÉiÉÉ«É lÉà´ÉÖÅ NÉiÉÒ 4% {ÉÉ qùà ´ÉàùÉà APÉùÉ´Éà±É +{Éà lÉà ©ÉÖW¥É ´ÉàùÉà »ÉùHÉù¸ÉÒ©ÉÉÅ W©ÉÉ HùÉ´Éà±É.

3) ´Éà~ÉÉùÒ¸ÉÒ+à ÷àG»É{ÉÉ qù ¥ÉÉ¥ÉlÉà V«ÉÉùà ¡ÉÖUÉ HùÒ lÉà{ÉÉ «ÉÉW¥ÉÒ »É©É«É©ÉÉÅ LÉÉlÉÉ rÉùÉ W´ÉÉ¥É +É~Éà±É ¾ÉàlÉ lÉÉà +ùWqÉù lÉà ¡É©ÉÉiÉà ´Él«ÉÉÇ ¾ÉàlÉ +à÷±Éà Hà 12.5% ´ÉàùÉà APÉùÉ´ÉÒ W©ÉÉÅ HùÉ´ÉlÉ.

4) ´Éà~ÉÉùÒ¸ÉÒ eÒ£ùÅ{»É {ÉÉà ÷àG»É §Éù´ÉÉ »ÉÅ©ÉlÉ oÉ«Éà±É.

5) ´Éà~ÉÉùÒ¸ÉÒ{ÉÉà Hù SÉÉàùÒ Hù´ÉÉ{ÉÉà HÉà> W >ùÉqÉà WiÉÉ«Éà±É {ÉoÉÒ.

A~ÉùÉàGlÉ lÉ©ÉÉ©É lÉÉùiÉÉà{Éà y«ÉÉ{Éà ±É> ¾É>HÉà÷â (©ÉÉ{É{ÉÒ«É ´ÉeÒ +qÉ±ÉlÉà) ´Éà~ÉÉùÒ¸ÉÒ{ÉÒ A~Éù ¥Éà»ÉÉeà±É lÉ©ÉÉ©É qÅe {ÉÒ ùH©É »ÉÅ~ÉÚiÉÇ qÚù Hù´ÉÉ cùÉ´Éà±É Uà.


393


TribunalJudgements

Shri N.N.Patel-Shri Ashok J.Patel [email protected]

(24) The amount of penalty levied @ 150% by the assessing officer on the amount of tax assessed on account of not furnishing declaration form C was reduced @ 100% by the Ld. Appellate Authority is further reduced to 15% by the Hon’ble Tribunal.

The appellant could not submit declaration form C in the assessment proceeding for the period 2006-07 and hence the tax was assessed @ 10%. The Ld. AssessingOfficer levied penalty@ 150% on the amount of tax assessedon account of not furnishing declaration form C. The Ld. Appellate Authority reduced the amount of penalty from 150% to 100%. The appellant contended before the Hon’ble Tribunal that the amount of penalty should be levied @ 10% in view of the public circular of Hon’ble Commissioner of Sales Tax issued vide Dt.30/06/92.TheLd.G.A.contendedthatthebenefitofcircularDt.30/06/92isnot available to the appellant, because the said circular was issued in regard to the Gujarat Sales Tax Act, 1969. The Hon’ble Tribunal referred content of the circular Dt. 30/06/92 and held that even though the circular was issued prior to the implementation of the VAT Act, but idea behind the circular can be adopted to deal with the situation similar to that under the GST Act. The Hon’ble Tribunal observed that the appellant is held liable to pay more amount of tax @ 6% and also held liable to pay interest. As the appellant had not produced any correspondence in respect to the efforts made for obtaining form C, the Hon’ble Tribunal considering the said facts of the case has reduced the amount of penalty from 100% to 15%.

M/s. Bonus Plastic Pvt. Ltd. S.A. No. 877 of 2011, decided on 26/02/13. Reported at 2013 GSTB Page 361.

(25) The Hon’ble Tribunal following earlier judgment delivered in the case of M/s. Cosmos International Ltd. and held that the excess amount of tax credit be first adjusted against the tax liability determined payable in passing of the assessment order. The amount of penalty levied u/s 12 (7) can be levied in case where the dealer has claimed higher amount of tax credit than what is admissible on the closing stock held as on 31/03/06.

There was a stock transfer outside the state of Gujarat for which the tax credit was required to be reduced @ 4% u/s 11 (3) (b) (ii) of the Act. The Ld. Assessing Officerwhilepassingauditassessmentorderdidnotreducesuchtaxcredit.

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The reassessment proceeding was initiated and tax credit @ 4% was reduced inpassingofthereassessmentorder.TheLd.AssessingOfficeralsoleviedinterest and has imposed penalty u/s 12 (7) of the VAT Act. There was an excess amount of tax credit at the end of the year, which was not taken in totheconsiderationwhilepassingreassessmentorder.Thefirstappealwassummarily dismissed on account of not making payment of pre-deposit amount. The appellant contended before the Hon’ble Tribunal that there was an excess amount of tax credit at the end of the year and hence such excess amount of taxcreditwasfirstbeadjustedagainstthetaxdeterminedpayableinpassingof reassessment order. Accordingly, the appellant was also not liable to pay interest. As regard the amount of penalty levied u/s 12 (7), it was contended that the penalty u/s 12 (7) can be levied in case where the dealer has claimed higher amount of tax credit on the closing stock held as on 31/03/06 than what was admissible to him. The Hon’ble Tribunal held that in view of section 13 read withRule18,theexcessamountoftaxcreditwasfirsttobeadjustedagainstthe tax determined payable in passing of the reassessment order on account of reduction of tax credit u/s 11 (3) (b) (ii) of the VAT Act. The appellant is also not liable to pay interest, because after adjustment of excess amount of tax credit, there were no additional tax dues. As regard the penalty levied u/s 12 (7), the Hon’ble Tribunal held that the tax credit is reduced u/s 11 (3) (b) (ii) and hence the appellant is not liable to pay penalty u/s 12 (7) of the VAT Act. Accordingly, the Hon’ble Tribunal set aside the amount of interest and penalty levied u/s 12 (7) of the VAT Act.

M/s. Shroff Engineers Ltd. S.A. No. 505 of 2011, decided on 27/02/13. Reported at 2013 GSTB Page 369.

(26) The amount of penalty levied considering breach of declaration form C set aside as it was levied without issuing show cause notice and secondly there was no conclusion regarding breach of condition of declaration form F.

The appellant being consignee agent has issued form F in respect to the goods of Rs. 10,68,144/- received from the principal, which was ultimately purchased bytheappellanthimself.TheLd.AssessingOfficerwhilepassingassessmentorder has held that the appellant has purchased goods of Rs. 10,68,144/- and has saved tax of Rs. 32,044/- by issuing form F. Accordingly, he levied penalty of Rs. 32,044/- for breach of condition of form F. The assessment order levying penaltywasconfirmedinthefirstappeal.TheappellantcontendedbeforetheHon’ble Tribunal that the principal has sent goods on consignment basis which he has subsequently purchased. There was no breach of condition of form F. Secondly, the penalty was levied without issuing any show cause notice. The Hon’ble Tribunal referred section 10 and 10 (a) of the Central Act, which provides for giving of reasonable opportunity of being heard to the dealer concerned before imposing the penalty. The Hon’ble Tribunal set aside penalty by holding that it was levied without issuing show cause notice and secondly the

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revenue has not established any evidence in respect to the breach of condition of form F.

M/s. JNB Chemical. S.A. No. 1006 of 2012, decided on 05/03/13. Reported at 2013 GSTB Page 374.

(27) The maximum amount of penalty levied u/s 29 (5) read with rule 19 (9) for late submission of return is reduced to 25%.

Theregistrationcertificatesoftheappellantwerecancelledu/s27(5)(a)fornotfilingofreturnsforthreeconsecutivetaxperiods.Theappealswerepreferredforrestorationofregistrationcertificates.TheLd.AppellateAuthorityinsistedfor making payment of penalty for late submission of returns. Accordingly, the appellant was compelled to make payment of penalty. The appellant under protestmadepaymentofpenalty.Theregistrationcertificateswererestoredupon payment of maximum penalty as provided in section 29 (5) read with Rule 19 (9) of the VAT Rules. There was mention regarding payment of penalty in theappealorderrestoringtheregistrationcertificates.Therewasdirectionforpayment of penalty in the proceeding sheet. However, no separate order was passed in respect to levy of penalty. The appellant contended before the Hon’ble Tribunal that the Ld. Appellate Authority has no jurisdiction to levy penalty. It was also contended that the amount of penalty was of much higher side. It was contended that there was discretion with the authority for levy of lesser amount of penalty than what is provided in the statute book. The appellant relied on following judgments:(1) M/s. M. K. Girish 132 STC Page 142 (Karnataka)(2) M/s. BHEL 106 STC Page 604 (SC)(3) M/s.KargilIndiaPvt.Ltd.32VSTPage256(WBTT)(4) M/s. Ankit International 46 VST Page 1 (Bombay)(5) M/s. AmbicaTrading Corporation. 31 VST Page 516 (Bombay)

The Hon’ble Tribunal referred section 29 (5) and Rule 19 (9) of the VAT Rules. The Hon’ble Tribunal also referred judgments relied on by the appellant and held that rule 19 (9) cannot override a provision of section 29 (5) of the VAT Act. Accordingly, the Hon’ble Tribunal held that the authority imposing penalty u/s 29 (5) read with rule 19 (9) has still power and discretion to levy lesser amount of penalty, because section 29 (5) says that if registered dealer fails to furnish any returns by the prescribed date, the authority shall direct him to pay the amount of penalty in sum as may be prescribed but not exceeding Rs. 10,000/-. The Hon’ble Tribunal reduced the amount of penalty from 100 % to 25% and also directed for giving refund of the excess amount of penalty recoveredwhilerestoringtheregistrationcertificates.

M/s. Prakash Jewelers S.A. No. 21 of 2012 and M/s. Pooja Exports. S.A. No. 4 of 2013, decided on 06/03/13. Reported at 2013 GSTB Page 385.

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Notes: Against the judgment of the Hon’ble Tribunal, the tax appeal was preferred before the Hon’ble High Court. The Hon’ble High Court observed that there was no order was passed for levying penalty. The penalty was paid by the appellant himself. The appellants were directed to withdraw their tax appeals. However, the Hon’ble High Court has not decided the moot question whether the authority has any discretion to levy lesser amount of penalty u/s 29 (5) read with rule 19(9) of the Vat rules. Under such fact, the principle laid down by the Hon’ble Tribunal that the authority imposing penalty u/s 29 (5) read with rule 19(9) has discretion to levy lesser amount of penalty is still prevail even after the judgment of Hon’ble High Court.

(28) The registration certificates cancelled for not submitting returns for three consecutive tax period are restored upon furnishing of cash security of Rs. 5,00,000/- with direction that the amount of security after one year period can be adjusted against the tax liability.

The registration certificates were cancelled u/s 27 (5) (a) of the VATAct.Subsequenttocancellationofregistrationcertificatesthependingreturnswerefurnished by the appellant. However, because of irregularity of the appellant infilingofreturnandmakingpaymentoftax,theLd.AppellateAuthorityforrestorationofregistrationcertificatesdirectedappellantforfurnishingofsecurityof Rs. 50,00,000/- as provided in section 28 of the VAT Act. As the appellant did not furnish the security of Rs. 50,00,000/-, the order of cancellation of registrationcertificateswasupheldbytheLd.AppellateAuthority.Theappellantcontended before the Hon’ble Tribunal that he has submitted all pending returns. As regard demanding of security of Rs. 50,00,000/- by the Ld. Appellate Authority, it was contended that the Ld. Appellate Authority has no jurisdiction to demand security. The Hon’ble Tribunal held that the appeal proceeding is a continuation of the original proceeding and hence it cannot be said that the first appellate authority had no power to ask for security. TheHon’bleTribunalrestoredregistrationcertificatesuponfurnishingofcashsecurityofRs.5,00,000/- as against the amount of security of Rs. 50,00,000/- demanded by the Ld. Appellate Authority. The Hon’ble Tribunal further held that the amount of cash security can be adjusted after one year against any liability raise against the appellant.

M/s. Modern Tube Industries Ltd. S.A. No. 48 & 49 of 2013, decided on 06/03/13. Reported at 2013 GSTB Page 395.

(29) The rectification application allowed by the Hon’ble Tribunal and matter remanded to the Ld. Appellate Authority. The appeals were dismissed by the Hon’ble Tribunal even though the zerox of declaration form C were produced on the record of the Tribunal and even though it was orally declared by the Tribunal that in the interest of justice one more opportunity would be given to the appellant.

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Thesecondappealswerefiled inwhich the issueofproductionofpendingdeclaration form C was involved. During course of hearing of the second appeals, the zerox of pending declaration form C were submitted on the record of the Hon’ble Tribunal. As per normal practice adopted in such type of matters, it was orally declared by the Hon’ble Tribunal that one more opportunity would be given to the appellant for claim of sales made against form C. However, on receipt of the order from the Tribunal it was found that the appeals were dismissed.Theappellantpreferredrectificationapplicationandcontendedthatthere was a mistake in dismissing the appeals. The appellant brought to the notice of the Hon’ble Tribunal number of cases in which the Hon’ble Tribunal always remanded matter to the concern authority for allowing the claim of declaration form. The appellant also relied on judgment of Hon’ble Supreme Court in the case of M/s. Honda Seiol Power Product Ltd. 12 VST 500. There was contention of the Ld. G.A. that there was no apparent mistake of facts in the matter. The Hon’ble Tribunal referred relevant documents and relying on the judgments in the case of M/s. Honda Seiol Power Product Ltd (supra) allowedrectificationapplicationandremandedthemattertotheLd.AppellateAuthority for passing necessary order.

M/s. Anil Products Ltd. Rectification application no. 135 & 136 of 2009, decided on 07/03/13. Reported at 2013 GSTB 401.

(30) The Hon’ble Tribunal held that the department has filed rectification application without application of mind. The department is also directed to deposit cost of Rs. 500 with the Tribunal.

The revision application in which the issue in respect whether the amount of additional tax was required to pay in cash was involved. The said issue was pending before the High Court in the matter of M/s. D. K. Trivedi in which the Hon’ble Tribunal has held that the additional tax was required to be paid in cash. In the case of the applicant, the revision application was allowed and matter was remanded to the Ld. Revisional Authority, because the SMR order was passed on ex-party basis. Against the remand order of the Hon’ble Tribunal the departmentfiledrectificationapplicationonthegroundthattheTribunalinsteadof remanding matter should have waited till the decision of the Hon’ble High Court in the case of M/s. D. K. Trivedi (supra). The Hon’ble Tribunal held that in the interest of justice the matter in the case of the applicant was remanded to the revisional authority, because the SMR order was passed on ex-party basis and hence it cannot be said that the Tribunal has committed any mistake. It isheldthatrectificationapplicationisabsolutelyanirrelevantapplicationanditisfiledwithoutapplicationofmind.Itisfurtherheldthatbypursuingsuchapplication not only the time of this Tribunal is wasted but it gives an impression thatthisapplicationisfiledforthebenefitoftheopponentdealer.TheHon’bleTribunal imposed cost of Rs. 500 to the department to be paid in the tribunal.

M/s. Moxy Laboratories Pvt. Ltd. Rectification Application No. 608 of 2011, decided on 07/03/13. Reported at 2013 GSTB 406.

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IMPORTANT HIGH COURT JUDGEMENT

In this matter, the Hon’ble Gujarat High Court quashed and set aside the judgment of the Gujarat Value Added Tax Tribunal holding that the Tribunal was not justified in deciding the appeal on merits of the adjudication order when the appeal before it was against the order passed by the first appellate authority dismissing the appeal on non-deposit of pre-deposit and more particularly when all throughout the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the matter to the first appellate authority and more particularly when as per the order passed by the tribunal, the appellant had deposited the entire amount of pre-deposit and as the first appeal preferred by the appellant for the earlier assessment year was also pending before the first appellate authority.

Apurva N. Mehta, Advocate - Rajkot

IN THE HIGH COURT OF GUJARAT AT AHMEDABADHONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE K.J.THAKERTAX APPEAL NO. 392 of 2014GADHVI AND CO ... Appellant(s)Versus

STATE OF GUJARAT ....Opponent(s)Appearance:MR. APURVA N MEHTA, ADVOCATE for the Appellant(s) No. 1 MR JAIMIN GANDHI AGP for the Opponent(s) No. 1

CORAM: HONOURABLE MR.JUSTICE M.R. SHAH and HONOURABLE MR.JUSTICE K.J.THAKER

Date : 04/07/2014ORAL JUDGMENT

(PER : HONOURABLE MR.JUSTICE M.R. SHAH)

1.00. Present Tax Appeal has been preferred by the appellant – original appellant – dealer challenging the impugned judgement and order dated 4/3/2014 passed by the learned Gujarat Value Added Tax Tribunal, Ahmedabad [hereinafter referred to as “the Tribunal” for convenience] in Second Appeal No.828 of 2013 for the year 2007-08, by which the learned tribunal has partly allowed the said appeal

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preferredbytheappellantandhasremandedthematterpartlytothefirstappellateauthoritybyquashingandsettingasidetheorderspassedbytheAssessingOfficeras well as Appellate Authority to the extent of addition in turn over and the order of penaltyanddirectedthefirstappellateauthoritytodecidethesaidissueofpenaltyand issue of addition after hearing the appellant, afresh.

2.00.FeelingaggrievedanddissatisfiedwiththeAssessmentOrderpassedbytheAssessingOfficer,theappellantpreferredappealbeforethefirstappellateauthorityalongwitharequesttowaivepre-deposit.Itappearsthatthefirstappellateauthority directed the appellant to deposit a total sum of Rs.1,05,400/- against total liability of tax, interest and penalty at Rs.5,27,036/-. It appears that the appellant did not comply with the order of pre-deposit and therefore, by order dated 23/8/2013, thefirstappellateauthoritydismissedthesaidappealonnon-complianceof theorder of pre-deposit.

2.01. Feeling aggrieved and dissatisfiedwith the order passed by the firstappellate authority dismissing the appeal on non-payment of pre-deposit, the appellant preferred an appeal before the learned tribunal. It appears from the Appeal Memo that the appellant set out the grounds on merits also. However, basically the order challenged before the learned tribunal was the order passed by thefirstappellateauthoritydismissingtheappealonnon-complianceoftheorderof predeposit. It appears that in the second appeal the appellant also submitted application for waiver of pre-deposit. It was pointed out that the appellant had already deposit a sum of Rs.35,000/- by way of deposit and subsequently the department recovered a further sum of Rs.10,000/- by attaching the Bank Account of the appellant. Thus, the appellant deposited total sum of Rs.45,000/-. At the time when his application for waiver of pre-deposit was taken up by the tribunal, it appears that by order dated 13/11/2013, the tribunal directed the appellant to pay balance amount of Rs.60,400/- by way of pre-deposit within a period of one month and further directed that on payment of the aforesaid amount, the appeal stands admitted. That for compliance of the said order and for production of the Chalan, the hearing of the appeal was adjourned to 13/12/2013. It appears that thereafter as directed by the learned tribunal, the appellant deposited further sum of Rs.60,400/- as pre-deposit. That thereafter the appeal came up for hearing before the learned tribunal. It is the case on behalf of the appellant that as such the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand the mattertothefirstappellateauthorityasitsearlierappealfortheearlierassessmentyearwaspendingbeforethefirstappellateauthority.Itisalsothecaseonbehalfof the appellant that as the Second Appeal before the learned tribunal was against theorderpassedby the first appellateauthority dismissing theappeal onnon-deposit of pre-deposit, and as the amount of pre-deposit was already deposited, itwasrequestedtoremandthemattertothefirstappellateauthority.Despitetheabove, the learned tribunal has gone into the merits of the case and has partly


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allowed the appeal and has quashed and set aside the Assessment Order to the extentofadditioninturnoverandpenaltyandhasremandedthemattertothefirstappellate authority to decide the issue of penalty and issue of addition afresh.

2.02.Feelingaggrievedbyanddissatisfiedwiththeimpugnedorderpassedby the learned tribunal, the appellant has preferred the present Tax Appeal.

3.00. Having heard Mr.Apurva Mehta, learned advocate appearing on behalf of the appellant and Mr.Jaimin Gandhi, learned Assistant Government Pleader appearing on behalf of the respondent – State and in the facts and circumstances narrated hereinabove, more particularly when the appeal before the learned tribunalwasagainst theorderpassedby thefirstappellateauthoritydismissingthe appeal on nondeposit of pre-deposit and all through out the learned advocate appearing on behalf of the appellant requested the learned tribunal to remand thematter to thefirstappellateauthorityandmoreparticularlywhenasper theorder passed by the tribunal, the appellant deposited the entire amount of pre-deposit i.e.Rs.1,05,400/- andas first appeal preferredby theappellant for theearlier assessment yearwaspendingbefore the first appellateauthority, in thefacts and circumstances of the case, more particularly when as such the learned tribunalhasremandedtheappealtothefirstappellateauthoritytotheextentofpenaltyandadditionmadeby theAssessingOfficer,weareof theopinion thatthe impugned judgement and order passed by the learned tribunal dismissing the appeal with respect to duty deserves to be quashed and set aside and the matterisrequiredtoberemandedtothefirstappellateauthorityonallthegroundsrather than restricting the remand to the extent of penalty and addition made by the AssessingOfficeronly.

4.00. In view of the above and for the reasons stated above, and in the facts and circumstances stated hereinabove and not treating the same as precedent, the impugned judgement and order passed by the learned tribunal is hereby quashed and set aside to the extent dismissing the appeal partly and in remanding themattertothefirstappellateauthoritytotheextentofadditioninturnoverandpenalty and thematter is hereby remanded to the first appellate authority andthefirstappellateauthority isdirected todecideall the issues inclusiveof totaltaxliabilityassessedbytheAssessingOfficer,additioninturnoverandorderofpenalty, after hearing the appellant, afresh in accordance with law and on merits. Theaforesaidexerciseshallbecompletedbythefirstappellateauthoritywithinaperiod of six months from the date of receipt of the present order. Present appeal is allowed to the aforesaid extent. No costs.

Sd/- Sd/-

(M.R.SHAH, J.) (K.J.THAKER, J)


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IMPORTANT TRIBUNAL JUDGEMENT

Oil Cooler used for Backho Loader, Wheel Loader, Soil Compactors are liable to be taxed @4% + 1% = 5% covered by notification issued u/s. 5(2) under entry 35 of Gujarat VAT Act, 2003.

In the Gujarat Value Added Tax Tribunal, at Ahmedabad. Before: Hon’ble Mr. Justice K.A. Puj, President Shri Y.P. Bhatt, Member; Shri N.A. Acharya, Member;

FIRST APPEAL NO. 15 OF 2013. M/S. STANDARD RADIATORS PVT. LTD .…APPELLANT

V/S

THE STATE OF GUJARAT. … RESPONDENT.

Shri V.V. Athavale, Learned CTP for the appellant. Shri Y.A. Radhanpura, the Learned Government Representative for the respondent.

Date: 13/06/2014

J U D G M E N T Per: Hon’ble Mr. Justice K.A. Puj, President. (1)TheappellanthasfiledthisFirstAppealagainstthedeterminationorder

passed by the Learned Joint Commissioner of Commercial Tax (Legal) Gujarat State, Ahmedabad on 2/8/2013, under Section 80 of the Gujarat VAT Act, 2003, whereby the application filed by the appellant was partly allowed and out of 9products in respect of which the appellant has requested the Learned Joint Commissioner to determine the rate of Tax applicable to those 9 products, the Learned Joint Commissioner has accepted the contention of the appellant with regard to six products and for remaining 3 products viz., Oil cooler for Backho loader; Oil cooler for wheel loader and Oil cooler for soil compactors, the Learned Joint Commissioner has taken the view that these products are falling under Residuary Entry 87 of Schedule-II of the Gujarat VAT Act and hence these products are liable to be taxed at the rate of 12.5%.

(2) This Appeal has come up for hearing on 11/11/12013 and after hearing Mr. V.V. Athavale, the Learned CTP appearing for the appellant and Mr. Y.A. Radhanpura, the Learned Government Representative appearing for the respondent and after going through the determination order passed by the Learned Joint Commissioner,

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this Tribunal was of the view that the issue raised by the appellant requires consideration by this Tribunal and hence this Appeal was admitted and since the appellanthasfiledanapplicationforearlyhearingofthisAppeal,thesamewasfixedforhearingon8/5/2014andwaskeptfororder.

(3) It is the case of the appellant that the appellant is manufacturing various type of oil coolers for various types of machineries at Baroda. The appellant has filed a determination application for 9 products before the Learned JointCommissioner of Commercial Tax and out of these 9 products following 3 products were not correctly decided and the same were decided under the Residuary Entry i.e. Entry 87 of Schedule II-A of the Gujarat VAT Act. The disputed products are (i) OilCoolerforBackhoLoader;(ii)OilCoolerforWheelLoaderand(iii)OilCoolerfor Soil Compactors.

(4)Beingaggrievedbythesaiddeterminationorder,theappellanthasfiledthisFirstAppealbeforethisTribunal.Whilepassingthesaiddeterminationorder,the Learned Joint Commissioner has mainly relied upon his own order dated 16/11/2009 passed in the case of M/s. Yantra Man Automach (P) Ltd. However, the said decision was reversed by this Tribunal vide its order dated 27/10/2010 passed in First Appeal No. 4/2010.

(5) Mr. V.V. Athavale, the Learned Commercial Tax Practitioner appearing for the appellant has submitted that the Learned Joint Commissioner has relied upontheamendedEntry35ofNotification issuedunderSection5(2)of theActon 15/2/2010. He has further submitted that the Learned Joint Commissioner hasnotcorrectlyappreciatedtheEntry35oftheNotificationunderSection5(2)of the Act. Because in the said Entry, only the work contract machinery which are mounted on vehicle are excluded. Their parts and accessories are not excluded. He has further submitted that without considering the said Entry the Learned Joint Commissioner has determined that the 3 products fall in the Residuary Entry i.e. Entry 87 of Schedule II-A of the Gujarat VAT Act. He has further submitted that the actualwordsusedintheNotificationwouldprevailuponobjectoftheGovernmentin mind. For this purpose he relied on the decision of the Honorable Supreme Court of India in the case of M/s. G.S. Daal and Flour Mills – 80 STC 135. He has further submitted that specificEntry prevails over generalEntry andhence thegeneralEntrymustgivewaytospecificEntry.TherevenuecannotgobeyondthespecificEntry.TheResiduaryEntry ismeantonly for thosecategoriesofgoodswhichfalloutsidetheambitofspecificEntries.Insupportofthissubmission,herelied on the decision in the case of M/s. Hindustan Poles Corporation, 148 STC 625 and State of Maharashtra V/S Bradma of India Limited 140 STC 017. He also relied on the decision of the Honorable High Court of Gujarat in the case of M/s. BhagwatiGeneralAgency83STC347andM/s.PfizerLtd.82STC0374.

(6) Considering aforesaid decisions of the Honorable Supreme Court of India


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as well as the Honorable High Court of Gujarat, Mr. Athavale has submitted that thedisputedproductsshouldbeconsideredonlyunderEntry35oftheNotificationissued under Section 5(2) of the Act.

(7) Mr. Y.A. Radhanpura, the Learned Government Representative appearing for the respondent on the other hand has relied on the determination order passed by the Learned Joint Commissioner. He has further submitted that whether the loaders are considered to be motor vehicle or not, has come up before the Honorable High Court of Gujarat in the case of M/s. Reliance Industries Ltd. V/S State of Gujarat (SCA 11848/2005 decided on 15/7/2011), wherein it is held that “a loader is a heavy equipment machine often used in construction, primarily used to load material, (such as asphalt, demolition debris, dirt, snow, feed, gravel, logs, raw materials recycled material, rock, sand, and woodchips) into or onto another type of machinery (such as a dump truck, conveyor belt, feed hopper, or railcar).” These loaders are feed on rubber tires. Looking to the nature of use, mobility of the vehicle feed as they moved on rubber mounted tyres, that such vehicles are adopted for use on road. The Honorable High Court of Gujarat has held that these vehicles are not special type of vehicles which are adopted only for use at a factory or any other enclosed premises. These vehicles are also held to be motor vehicles. Based on this decision Mr. Radhanpura has submitted that Entry 35oftheNotificationissuedunderSection5(2)oftheActspecificallyexcludethemachinery in form of motor vehicle or attached or mounted to motor vehicle. He has therefore submitted that Entry 35 is not applicable to the 3 products and said products are required to be taxed under the Residuary Entry 87 of Schedule-II of the Gujarat VAT Act.

(8)Wehaveconsideredtherivalsubmissionsandfactsofthecase.Itistruethat this Tribunal has at length discussed this issue in its judgment in the case of M/s. Yantraman Automach (P) Ltd V/S State of Gujarat decided on 27/10/2010 and after discussing at great length, this Tribunal has taken the view that the order dated 16/11/2009 passed by the Learned Joint Commissioner, (Legal), Ahmedabad,wherebytheproductsofthesaidappellantwereclassifiedinEntry87 of Schedule-II and such products were made liable to tax at the rate of 12.5% and additional rate of 2.5% was quashed and set aside. This Tribunal has further held that the products of the said appellant viz., Backho Loader; Track Excavators; Soil Compactors etc., are machines used in the execution of the works contract andaretherefore,liabletotaxattherateprescribedinEntry35oftheNotificationissued under Section 5(2) of the VAT Act. In the case of State of Maharashtra V/S Bradma Limited 140 STC 017 (SC), it was held by the Honorable Supreme Court that “A specific entry in the schedule to a taxing statute would over-ride a general entry. But, resort has to be had to the residuary heading only when a liberal construction of the specific heading cannot cover the goods in question.” In the case of Hindustan Poles Corporation V/S Commissioner of Central Excise 145


404


STC 625 (SC), it was clearly held that “it is settled law that when one particular item is covered by one specified entry then the Revenue is not permitted to travel to the residuary entry. The residuary is meant only for those categories of goods which clearly fall outside the ambit of specified entries.” Similarly in the case of State of Gujarat V/S Bhagwati General Agency (Import) 83 STC 347 (Guj), the Honorable High Court of Gujarat has held that, “Where there is a specific entry in the description of which entry the product in question can more appropriately fall, it is not permissible to have resort to a residuary entry.” The Honorable High Court ofGujarathasalsoheldinthecaseofStateofGujaratV/SPfizerLtd.,82STC375 (Guj) that, “it is also a well-recognised principle of interpretation that if there is a general entry and a specific entry, then the general entry must give way and in such cases it should be held that the item concerned falls within the specific entry.”

(9) On the basis of the aforesaid judgments of the Honorable High Court of Gujarat as well as the Honorable Apex Court and also the direct judgment of this Tribunal in the case of Yantraman Automach (P) Ltd., we are of the view that Entry 35oftheNotificationissuedunderSection5(2)oftheActisaspecificEntrywhichcovers all the 3 products and they are considered to be machinery, including parts and accessories there of used in the execution of works contract. The exclusion provided in this Entry is not applicable to the 3 products as these machineries are not in the form of a motor vehicle or they are not considered to be attached or mounted to motor vehicles and hence the decision of the Honorable High Court of Gujarat in the case of M/s. Reliance Industries Limited is not applicable to the factsofthepresentcase.Wearetherefore,oftheviewthatallthe3productsfallwithintheambitofEntry35oftheNotificationissuedunderSection5(2)oftheActand they are not liable to be taxed under Residuary Entry 87 of Schedule II of the Gujarat VAT Act.

(10) In this view of the matter, we pass the following order:

O R D E RThis Appeal is allowed. All the 3 prescribed products are covered by Entry 35 of

NotificationissuedunderSection5(2)oftheActandtheyarenotliabletobetaxedunder Residuary Entry 87 of Schedule II of the Gujarat VAT Act. The Determination Order passed by the learned Joint Commissioner is therefore quashed and set aside.

There is no order as to costs.

Pronounced in open Court on 13th June, 2014.

Sd/- Sd/- Sd/- (Mr. Justice K.A. Puj) (Shri Y.P. Bhatt) (Shri N.A. Acharya) President Member Member


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Gujarat Sales Tax Act, 1969 - Interest admissible u/s 54 (1) (aa) on refund irrespective of the fact whether such refund arises in assessment, appeal or revision proceedings

In the Gujarat Value Added Tax Tribunal at AhmedabadBefore: Hon'ble Mr. Justice, K.A.Puj. President Shri Y.P.Bhatt, Member Shri N.A.Acharya, MemberSECOND APPEAL NO. 895 OF 2013 M/S. JUPITER ENGINEERS ... APPELLANTv/sTHE STATE OF GUJARAT ... RESPONDENTShri Apurva Mehta, Learned Advocate for the appellant Shri Y.A.Radhanpura, Learned Government Representative for the Respondent

Date:04/08/2014JUDGMENT

Per Mr. Justice, K.A.Puj. President :-Theappellanthasfiledthisappealagainsttheorderpassedbythelearned

Deputy Commissioner of Commercial Tax, Appeal-2, Audit. Ahmedabad on 31.7.2013 wherebytheappealfiledbeforehimcametobepartlyallowed.Asaresultoftheorder passed by the learned Deputy Commissioner, the appellant was entitled to refund of Rs. 5,26,577/-. The learned Deputy Commissioner has however, not granted interest on such refund by considering the provision contained in Section 54(1)(aa) of the Gujarat Sales Tax Act, 1969. The appellant has therefore challenged the said issue of non-granting of interest on the refund due to the appellant, in the present appeal.

2. This appeal came up for preliminary hearing before this Tribunal on 15.11.2013 and after hearing Mr.Apurva Mehta, the learned advocate appearing for the appellant and Mr. C.B.Patel, the learned government representative appearing fortherespondent,thisappealwasadmittedandtheofficewasdirectedtoplacethis appeal for regular hearing along with Essar Group.

3. It is the case of the appellant that the appellant is a manufacturer of various industrial components having its unit at Rajkot. The appellant was duly registered as a dealer at the appropriate point of time under the provisions of the Gujarat Sale Tax Act,1969.TheappellantwasassessedbytheCommercialTaxOfficer(3),Division-4,Rajkotforthefinancialyear2005-06.Duringthecourseofassessmentproceedings,theCommercialTaxOfficerbyanorderdt.17.3.2009disallowedcertainclaimsofset off amounting of Rs. 5,97,934/- on the ground that the said claims were not in accordance with the Rules and as such, solely because of directions of pre-audit


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authorities. Consequently, the appellant could not receive refund of Rs. 5,26,577/-, which it was otherwise entitled to receive with interest in accordance with law. Being aggrievedanddissatisfiedbytheaforesaidorderofthelearnedCommercialTaxOfficer,theappellantpreferredfirstappealbeforethelearnedDeputyCommissionerof Commercial Tax, Appea-7, Rajkot, who vide his order di. 31.7.2013, has allowed the said appeal and granted refund of Rs. 5,26,577/- as a result of allowing the appellant’s claim of set off. The learned Deputy Commissioner has, however, not granted interest on the said refund u/s. 54(1)(aa) of the Act.

4. Mr. Mehta has submitted that the learned Deputy Commissioner has erred in not awarding interest on refund on general principles as the set off was denied and refundthereonwasnotgrantedintheassessmentorderbytheassessingofficeronly at the behest and on the insistence of the audit party and no independent decisionwastakenbytheassessingofficerinthisregardwhohadactuallyacceptedthe view canvassed by the appellant. He has further submitted that the appellant is entitled to interest on refund uls. 54(1)(aa) of the Act and also on general principles. Hehasfurthersubmittedthathehasfileddetailedsubmissionsandalsomadeoralsubmissions. He has therefore submitted that considering the said submissions, claim of interest on refund made by the appellant should be allowed.

5. Mr. Y.A.Radhanpura, the learned government representative appearing for the respondent has relied on the orders passed by the authorities below and submitted that as per the express provision contained in section 54(1)(aa) of the Act, since, the refund due to the appellant is not as a result of assessment order, the appellant is not entitled to any interest on such refund. He has further submitted that this issue has already been decided by this Tribunal in favour of the department and hence no different view may be taken. He has further submitted that the matter relating to this issue is pending before the Hon’ble Gujarat High Court. He has, therefore, submitted that this appeal should be dismissed.

6.Wehaveconsideredthiscontroversialissueingreatdetailraisedinthecaseof M/s. Saurashtra Chemicals Ltd. v/s. State of Gujarat in second appeal no. 603 of 2007 decided on 1.8.2014 and as per the said decision, we hold that the appellant isentitledtoclaiminterestuls.54(1)(aa)oftheAct.Wehaveobservedinthesaidcase as under.

“19. In the opinion of this Tribunal, the assessment order passed u/s 41 includesoriginalorderpassedbyfirstassessingauthorityaswellasmodifiedassessment order in appeal. Under an appeal the jurisdiction of the original order appealed against is exercised and therefore the order passed in appeal is corrected/modified order under the provision under which the appealedorder is passed. The order passed in the appeal against original assessment order u/s 41 is assessment order u/s 41 and the original order of assessment merges in it. The intention of the legislature cannot be presumed that the refund arisesatthefirststgeofassessmentisonlyeligibleforinterestandordersofassessment passed at subsequent stages resulted in to refund are not entitled to


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interest. Appeal proceedings are continuing single proceedings of assessment. Therefore, order passed in appeal is an order of assessment u/s 41. The intention is of paying_ interest on refund arises in order of assessment u/s 41 andthemodifiedassessmentorderpassedinappealisalsocoveredundertheclause (aa). The close scrutiny of clause (aa) reveals that the dealer is eligible for interest on refund arises in the assessment proceedings carried out u/s 41 of the Act. It is further held that the appeal is continuing proceedings of assessment and therefore the provisions applicable to the original order of assessment are alsoapplicabletothemodifiedorderofassessment.Therestrictedmeaningof the word “an order of assessment u/s 41” will create discrimination between the situations of the matters of similar facts, one gets refund in original stage of assessment and another gets refund in appeal. The Hon’ble Supreme Court held that the interpretation, which leads discrimination, must be avoided. The restrictedinterpretationwillgivediscretiontothefirstassessingauthoritytomake available the interest to the assessee. Similar situation will take place in appeal, if the appeal is decided by remand to the firstassessingauthoritywhopasses the order of assessment in form 39 following the direction and refund arises, the dealer is entitled to interest. However, instead of remanding the matter,theappellateauthoritydecidesthematterinappealandpassesmodifiedorder of assessment the appellant will be prevented from interest even though he gets refund. The interpretation, which makes the provisions unworkable, should be avoided. If the phrase “assessment order u/s 41” is not interpreted reasonably and the narrow and restricted meaning as “original assessment order”isgiven,considerablechaos,confusion,uncertaintyandconflictwouldarise. The legislature never intends to deprive the assessee from entitlement where refund does not arise because of the erroneous original assessment orderwhichmodifiedinappealandresultedintorefund.Theappellantcannotbeputtolossforthemistakeofthefirstassessingauthorityorforthereasonsbeyond control of the appellant. The narrow and restricted meaning will defeat the purpose of clause (aa) for which it is inserted. The accepted principle in interpreting a provision is that a construction, which would defeat its purpose, should be avoided. Even if more than one construction is possible that which preservesitsworkability_andefficiencyshouldbepreferredtotheone,whichwould. render it otiose or sterile.”23. It is, therefore, held that power to grant interest u/s 54(1)(aa) of the Act is

liable to be exercised by every authority who has jurisdiction to deal with assessment inonewayoranother,andatonetimeoranother.Itisnotconfinedstrictlytotheassessing authority alone as a prescribed authority. The appellate authority has also jurisdiction to allow interest at the appellate stage. The appellate authority is in continuation of the assessing authority and it can exercise such powers conferred u/s 54(1)(aa) of the Act. The term order of assessment should not hold any restricted meaning of assessment only. Provisions made u/s 54(1)(aa) of the Act are benevolent provisions and they are inserted by the legislature with a view to compensate the


408


financial losstobeincurredtoassessee.Onlywithaviewtopreventthefuturedefault and to make the assessee absolutely free about his tax liability, the provision hasbeeninserted.Passingofappellateorderismerelyarectificationorcorrectionin original order. It is simply a merger as there cannot be more than one operative order governing the same subject matter. The strict interpretation of section 54(I)(aa) as was done earlier by this Tribunal leads to manifest unjust result which could never have been intended by the State Legislature and therefore it is necessary to putaconstructionwhichmodifiesthemeaning,ofthewordsusedinsection54(1)(aa) of the Act so as to grant interest even if refund becomes due to a dealer as a result of order passed in appeal or revision.”

24. “We aremindful of the fact that the department has heavily relied onthe decision of this Tribunal in the case of M/s Gayatri Tiles vs State of Gujarat wherein this Tribunal has given strict meaning to the words “by virtue of an order of assessment u/s 41” and held that the said clause u/s 54 was inserted by Gujarat II Act of 1993, so, when the refund has arisen in appeal then the appellant is not entitledtointerestasseenfromthewordingofsection54oftheAct.Withrespect,the said ratio laid down by this Tribunal does not seem to be correct in view of the above discussion and also in view of the fact that the provisions relating to interest ondelayedpaymentofrefundhavebeenconsistentlyheldasbeneficialandnon-discriminator•.Itis,therefore,heldthattheappellantisentitledtotheinterestondelayed payment of refund, irrespective of the fact whether such interest is payable by virtue of an order of assessment or even by virtue of an order passed in appeal or revision. It is, therefore, held that in case of M/s Mahavir Expo Chem Ltd. vs State of Gujarat, this Tribunal vide its order dated 22/4/02 passed in SA No. 335 & 336 of 2006 has adopted a very narrow meaning of the word used in section 54(1)(aa) of the Act and held that the entitlement of interest u/s 54 is from 1/4/93 and only on such refund amount which has arisen in the assessment order u/s 41 of the Act andnotattheappellatestage.Withrespect,thisisnotcorrectpropositionoflawand it cannot be considered as binding precedent.”

7. Following the above decision, we allow this appeal and pass the following order.

ORDER8. This appeal is allowed. The appellant is entitled to interest on refund granted

to the appellant as a result of the order passed by the learned Deputy Commissioner at the applicable rate.

There shall be no order as to cost.Pronounced in open court on this 4th day of August, 2014.

Sd/- Sd/- Sd/- (Mr. Justice K.A.Puj) (Shri Y.P.Bhatt) (Shri N.A.Acharya) President Member Member


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In the matter of an application made under section-80 of the Gujarat Value Added Tax Act, 2003, before the Joint Commissioner of

Commercial Tax (Legal) Gujarat State, Ahmedabad

Read: Application Dt.12/02/2014 made under section 80 of the Gujarat Value Added Tax Act,2003 by Umberto Ceramics International Private Limited, Prantij, Dist. Sabarkantha.

Heard: Shri Hardik Shah- Chartered Accountant

No. JC(legal)/Sec.80/2014-D-14/B.144-148

OFFICE OF THE COMMISSIONER OF THE COMMERCIAL TAX A/5, RAJYA KAR BHAVAN, ASHARAM ROAD, AHMEDABAD-380009

DATE: 28/7/2014 O R D E R

(Under Section-80 of the Gujarat Value Added Tax Act, 2003) 1. M/s. Umberto Ceramics International Private Limited, Prantij, Dist.

Sabarkantha (hereinafter referred to as “the applicant”) is a registered dealer under Gujarat Value Added Tax Act, 2003 having TIN: 24050800903.

The applicant has got an enquiry from M/s. eff n bee Dt.31/1/2014 regarding price and rate of tax for the following items.


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Sr. NO. Description 1 Plates2 Bowls 3 Tea cups and saucer 4 Mugs 5 Tea pot / Coffee pot with lids 6 Creamer 2. The applicant is engaged in the business of manufacturing and selling

the dinnerware / tableware primarily made from Porcelain. The applicant has represented as under:

• The products to be manufactured by the Company would be intended to be used for household as well as hospitality business.

• The enquiries from different customers regarding the products, its pricing and applicable taxes have conceived the question of applicable rate of tax to the product in question.

• Thus, Umberto Ceramics requests to determine the applicable rate of VAT on the products manufactured. The detailed submission regarding the manufacturing process, products manufactured etc. have been mentioned hereunder:

• Thefinalproductwouldbepre-dominantlymadeofporcelainwhichwouldbe used as vessels in containing and serving foods & beverages in households as well as in hotels & their restaurant chains for dining purpose.

• Manufacturing Process:Porcelain tableware would be manufactured using the most advanced

technology from SACMI, Italy and Sama, Germany. For manufacturing, superior quality of raw materials like Floated Soda Feldspar, Quartz powder, Raw Magnisite, Alumina, Potash Feldspar, Kaolin and various types of clay would be carefully chosen.

The mixture of raw materials would be broken into a manageable state in the crushers and would be wet milled using most advanced Drum cycle ball mill to obtain a homogenous mixture of water and clay technically known as ‘body slip”. The resulting body would then be pumped into the vibrating sieving machine to removetheimpurities,toobtainthefinemixtureofwaterandclayforthesubsequentblunging process and stored in tank to mature to make casting slip. The casting/jiggeringslipwouldbere-pumpedtofilterpressstoragetankandwouldbefilterpressed to form cakes. The cakes would be cut into small pieces, re-blunged with waterandsilicatetoadesiredthixo-trophyanddensity.Thesamecakefromfilterpress would be pugged in the pug mill to form wads which would then be supplied for the casting / jiggering machine without any other processing to make table ware items called raw biscuit like cups and bowls.


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• The specimen brochures (pertaining to the competitor) providing information on the aforesaid item/s of different varieties and qualities are enclosed.

• From review of VAT legislation, Umberto Ceramics understands that the Act stipulates schedules defining classification of various products and rate oftax applicable thereon. Entry-80 in Schedule -II of the Act contains description of goods as ‘Utensils of all types’ which the applicant believes would be appropriate classificationofthegoodsmanufacturedbytheCompany.

3. From the perusal of the Gujarat VAT legislation, the applicant understands thattheterm‘utensils’hasnotbeendefined.Inabsenceofspecificdefinitionofanyterm in the statute, various courts and tribunals have held that when any term has notdefinedbythestatute,itshouldbeunderstoodincommonparlanceorordinaryparlance. The relevant extracts of judicial precedents are as under:

a. A.The Supreme Court in the case of Annapurna Biscuit Manufacturing Co. v. Commissioner of Sales Tax, U.P., Lucknow [1981] 48 STC 254, has held that “the words used in a law imposing a tax should be construed in the same way in which they are understood in ordinary parlance in the area in which the law is in force. If an expression is capable of a wider meaning as well as a narrower meaning the question whether the wider or the narrower meaning should be given depends on the context and the background of the case.”

b. A division Bench of this court in the case of Raja Brick & Tile Industries v. Additional Commissioner of Commercial Taxes, Zone-II, Bangalore [2006] 146 STC 124; has held that “the terms and concepts appearing in the taxing statutes requiretobeunder-stoodthewayinwhichtheyhavebeendefinedinthestatuteandintheabsenceofsuchdefinitionsinthestatutes,theyshouldbeunderstoodin their popular meaning and as understood in commercial or common parlance. They only fortify the understanding in the market parlance, but if they differ from common parlance then the latter will prevail. It is further observed that the intention of the Legislature which is paramount not only requires to be taken note of but also the purpose for which the Legislature intends to levy at reduced rate of tax. It was further pointed out that going by ordinary connotation as also its meaning as understood in commercial parlance and reference to the commodity is put to use to a corresponding entry has to be understood”

4. In view of above judicial precedents, it is an established fact that in absence ofspecificdefinitionofanytermintheAct,themeaningshouldbeunderstoodinits common parlance. Consequently, it is paramount to understand meaning of the term ‘utensil’. Various dictionaries signify the term as under:

• In Shorter Oxford Dictionary the meaning of the word “utensil” has been given as under:

“Any article useful or necessary in a house hold; a domestic implement,


419


vessel, or article of furniture; an instrument or vessel in common use in a kitchen, dairy, etc.; any vessel or other article serving a useful end or purpose; a tool or implement used by artisans, farmers, etc.”

In Webster’s Dictionary, the meaning of the word “utensil” has been given as under:

“A vessel, tool, implement, etc., serving a useful purpose; especially for domesticorfarminguse;fitforuse.”

• As per the dictionary meaning any article useful or necessary in a household is a utensil. It is further pursued that utensil means any tools or vessels used in satisfying human needs or want. Thus, utensil means any product that would be used in serving or containing food or beverages.

• In addition, Gujarat VAT authorities by virtue of issuance of the circular vide ref. # VAT/2006-07/Ja. 17/14 dated August 1, 2006 prescribes the list of items to be considered as within the purview of the term ‘utensils’, the relevant portion of the circular is reproduced as under. Further it is stated that the list of utensils provided in the aforementioned circular is illustrative and any other item/s if used inthehouseholdsandhavingsimilarusagewouldalsotendtobeclassifiedunderthe head ‘Utensils of all types”.

• From review of above circular, the applicant believes that the items manufacturedbyUmbertoCeramics (specifiedabove in thisapplication)meritsclassification as ‘utensils’ and would be well within the scope & coverage ofclassification ‘utensils of all types’ stipulated inSr. #80of schedule– II of theGujarat VAT Act.

• In addition to above, Hon’ble Ahmedabad VAT Tribunal in the case of M/s. Alembic Glass Industries Limited Vs. The State of Gujarat (Appeal No. 14 of 2006)has held as under:

• “12. It is required to be considered that so far entry 80 is concerned, it coversutensilsofalltypes.Whentheentryincludesutensils,itwouldmeanthatutensils of all kinds are includible in entry 80. This would mean that the utensils of brass, steel, copper, plastic and even glass are includible in entry 80. The reason is that the entry refers to “utensils of all types”. This would mean that the legislature has not found it proper to have any distinction between copper utensils, brass utensils, steel utensils, plastic utensils and glass utensils. Even there is no distinction made between metal utensils and non-metal utensils. No separate provision has been made for utensils of glass and plastics. Therefore, when entry 80 includes utensils of all types, it necessarily means that even glass utensils are intended to be included in entry 80.”

• Further, the applicant relies upon the other third party determination orders pertaining to similar class of products wherein it has been determined that these


420


class of goods would be covered with the scope of Entry -80 of Schedule – II of the Act. The brief details of such determinations have been provided hereunder:

a. M/s. Shivshakti Ceramic Industries, AhmedabadThe assessee was engaged in manufacturing cup, saucer, bowls, mugs,

platter etc. made of ceramics and upon application/s being made; authorities determined the rate of tax applicable to these products would be 4% eligible to be classifiedinentry80ofSchedule–IIoftheActvideorderNo.2006/D/470to480/Ja.835/38 dated February 3, 2007.

b. Madhav Pottery Works, MorbiThe assesse was engaged in manufacturing ceramic bottles of various types

& size and upon application/s being made; authorities determined the rate of tax applicable to these products would be 4% eligible to be classified in Entry 80of Schedule – II of the Act vide order No. 2006/D/459 to 467/Ja.869/872 dated February 28, 2007.

c. Balmukund& Sons, AhmedabadThe assesse was engaged in trading of ceramic made cup, saucers, bottles

etc. and upon application/s being made; authorities determined the rate of tax applicabletotheseproductswouldbe4%eligibletobeclassifiedinEntry80ofSchedule – II of the Act vide order No.2006/D/40/Ja.919 to 922 dated March26, 2007.

d. M/s. Houseware Distribution Networks, RajkotThe assessee was engaged in trading of various types of utensils made of

stainless steel & plastic and upon application/s being made; authorities determined therateoftaxapplicabletotheseproductswouldbe4%eligibletobeclassifiedinEntry 80 of Schedule – II of the Act vide order No. 2006/D/123 to 133/Ja.882/85 dated March 03, 2007.

Though the above determination orders may be considered as binding precedents, however the applicant submits that these determination orders would have a persuasive value and have direct applicability to present set of facts.

In light of above submissions read with enclosed exhibits and judicial precedents,theapplicantsubmitsthatitsproductsshouldmeritclassificationas‘Utensils’ since the products have all the attributes that are required to classify any product as utensil.

5. The product literature and the detailed submissions show that the products under question are used as household items as well as in hotels & their restaurant chains for dining purpose.

Hence, the items are utensils and looking to the following determination orders


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under section 80, such products should be determined to be covered under Entry 80 of Schedule II to the Act.

1. M/s. Shiv Shakti Ceramic, 2006/D/470 dtd. 3.2.2007

2.M/s.MadhavPotteryWorks,2006/D/459dtd.28.2.20073. M/s. Balmukund & Sons, 2006/D/40 dtd. 26.3.2007 6. In view of the above, it is concluded and determined that the items under

questions are utensils and to be covered under Entry 80 ‘Utensils of all types’ of Schedule II to the Act. Place: Ahmedabad ( R B Mankodi ) Date: 28/7/2014 Joint Commissioner of Commercial Tax ( Legal ) Gujarat State, Ahmedabad.


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ACTS OF GUJARAT LEGISLATURE AND ORDINANCES PROMULGATED AND REGULATIONS MADE BY THE GOVERNOR.

The following Act of the Gujarat Legislature, having been assented to by the Governor on the 26th July, 2014 is is hereby published for general information.

C.J. GOTHI, Secretary to the Government of Gujarat,

Legislature and Parliamentary Afairs Department.GUJARAT ACT NO. 17 OF 2014

(First pubished, after having received the assent of the Governor, in the “Gujarat Government Gazette”, On the 28th July, 2014)

AN ACTFurther to amend the Gujarat Stamp Act, 1958.ItisherebyenactedintheSixty-fifthYearoftheRepublicofIndiaasfollows:-

(1) Shrt title and Commencement :-(1) This Act may be called the Gujarat Stamp (Amendment) Act, 2014(2) It shall come into force on the 1st August, 2014

(2) Amendment of Schedule I to Bom. X of 1958 :-In the Gujarat Stamp Act, 1958, in Schedule I, -(1) In article 5, in clause (ga), for the words “One rupee”, the words

“Threerupeesandfiftypaise”shallbesubstituted(2) In article 44, for clause (1), the following clause shall be substituted,

namely :-“(1) Instrument of Partnership(a)Wheresuchshareofcapitalisbrought in by way of cash.

Subject to maximum of ten thousand rupess, one rupee for every hundred rupee or part thereof of the amount of the capital of partnership.

(b)Wheresuchshareofcapitalisbrought in by way of immovable property

The same duty as is leviable on a conveyance under Article 20 for the market value of such immovable property

(c) Where such share of capitalis brought in by way of cash and immovable property

The same duty as is leviable under sub clauses (a) and (b), respectively.”

(3) In article 45, in clause (g), or the words “One rupee”, the words “Three rupees andfiftypaise”shallbesubstituted.

NOTIFICATION

NOTIFICATION

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ASSOCIATION NEWS

Shri Nitin D. Thakker - Shri Bhavin S. Vakil

´ÉeÒ±ÉÉà +{Éà Ê©ÉmÉÉà.

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Sr. No Applicant'sName Qualification Destination

1 Mayurkumar Balmukund Patel Advovcate Ahmedabad

2 Nikunj Bharatbhai Patalia C.A Ahmedabad

3 Premalkumar Kiritkumar Shah C.T.P Nadiad

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Sr. No Applicant'sName Destination

1 Mayurkumar Balmukund Patel Ahmedabad

2 Nikunj Bharatbhai Patalia Ahmedabad

3 Premalkumar Kiritkumar Shah Nadiad

4 Parulkumar M.Chauhan ( Lm 952 ) Ahmedabad

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(2) The Law and Practice of Works Contracts under Gujarat Value Added Tax Act, 2003 By Bharat L. Sheth - Advocate - Bhavnagar Price Rs. 695/- 2014 update 2nd Edition.

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(1) NÉÖWùÉlÉÒ©ÉÉÅ {É´ÉÉà ±Éà{e +àG´ÉÒ]à¶É{É +àG÷, 2013 (»É{É 2013{ÉÉà 30©ÉÉà)lÉÉ. 1-1-2014 oÉÒ +©É±ÉÒ - ~ÉÊùSÉ«É - lÉÖ±É{ÉÉl©ÉH ÷à¥É±É ({É´ÉÒ-WÚ{ÉÒ) ùq oÉ«Éà±É W©ÉÒ{É »ÉÅ~ÉÉq{É +ÊyÉÊ{É«É©É, 1894{ÉÒ H±É©ÉÉà ùÉW«É »ÉÖyÉÉùÉ »ÉÉoÉà.»ÉÅ~ÉÉqH : ùÊlÉ±ÉÉ±É +à±É. ´ÉPÉÉ»ÉÒ«ÉÉ - +àe´ÉÉàHà÷ +à{e {ÉÉà÷ùÒ2014{ÉÒ ¡ÉoÉ©É +É´ÉÞÊnÉ ÊHÅ©ÉlÉ °. 215.00

(2) ´ÉÒ±É «ÉÉ{Éà ´ÉÊ»É«ÉlÉ{ÉÉ©ÉÖÅHÉ«ÉqÉà +{Éà Ê{É«É©ÉÉà{ÉÒ HÉ«ÉÇùÒÊlÉ, +NÉl«É{ÉÉ Hà»É-±ÉÉè, +ÅOÉàY - NÉÖWùÉlÉÒ©ÉÉÅ´ÉÒ±É{ÉÉ {É©ÉÚ{ÉÉ+Éà +{Éà ´ÉÉù»ÉÉyÉÉùÉ ¾àc³{ÉÒ +ùY+Éà »É©ÉWÚlÉÒ »ÉÉoÉà.»ÉÅ~ÉÉqH : ùÊlÉ±ÉÉ±É +à±É. ´ÉPÉÉ»ÉÒ«ÉÉ - +àe´ÉÉàHà÷ +à{e {ÉÉà÷ùÒ2014{ÉÒ SÉÉàoÉÒ +É´ÉÞÊnÉ ÊHÅ©ÉlÉ °. 265.00

(3) {ÉÉáyÉiÉÒ (ùÊW»÷Äà¶É{É) +ÊyÉÊ{É«É©É, 1908HÉ«ÉqÉ{ÉÒ H±É©É 5 ¾àc³ +vlÉ{É »ÉÖyÉÉùà±É {É´ÉÉ 33 ÊW±±ÉÉ +{Éà »É¥É-ÊW±±ÉÉ lÉà{ÉÒ Ê±ÉÊ©É÷ »ÉÉoÉà. +vlÉ{É 10 £àúÉÖ+ÉùÒ, 2014 »ÉÖyÉÒ - ~ÉÉ´Éù +Éà£ +à÷{ÉÔ - »É©ÉWÚlÉÒ +{Éà {É©ÉÚ{ÉÉ+Éà - {É´ÉÒ WÅmÉÒ 2011 lÉÉ. 1-4-2011 oÉÒ.»ÉÅ~ÉÉqH : °~ÉÉÅNÉ +Éù. ¶ÉÉ¾ 2014{ÉÒ +Éc©ÉÒ +É´ÉÞÊnÉ ÊHÅ©ÉlÉ °. 350.00

(4) £àG÷ùÒ] +ÊyÉÊ{É«É©É, 1948»ÉÉoÉà Uà±±ÉÉ »ÉÖyÉÉùÉ-´ÉyÉÉùÉ, {ÉÉáyÉ©ÉÉÅ »ÉÖÊ¡É©É HÉà÷Ç, NÉÖWùÉlÉ ¾É<HÉà÷Ç +{Éà +{«É ¾É<HÉà÷Ç{ÉÉ SÉÖHÉqÉ lÉà©ÉW {ÉÉà÷Ò£ÒHà¶É{É, Ê{É«É©ÉÉàÞ {É©ÉÚ{ÉÉ{ÉÒ {ÉÉáyÉ »ÉÉoÉà - »É©ÉÉ{É ´ÉàlÉ{É +ÊyÉÊ{É«É©É, 1976 - ¥ÉÉ³ ©ÉWÚù (¡ÉÊlÉ¥ÉÅyÉ +{Éà Ê{É«É©É{É) +ÊyÉÊ{É«É©É, »ÉlÉÉ©ÉiÉÒ Ê´É°u (+÷HÉ´É´ÉÖÅ, ¡ÉÊlÉ¥ÉÅyÉ +{Éà Ê{É´ÉÉùiÉ) +ÊyÉÊ{É«É©É, 2013 +{Éà Ê{É«É©ÉÉà, 2013 »ÉÊ¾lÉ.»ÉÅ~ÉÉqH : Ê{ÉÊ¾±É +Éù. ©É¾àlÉÉ - +àe´ÉÉàHà÷.2014{ÉÒ SÉÉàoÉÒ »ÉÖyÉÉùà±É +É´ÉÞÊnÉ ÊHÅ©ÉlÉ °. 345.00

(5) The Gujarat Stamp Act, 1958[As amended by Guj. Act No. 17 of 2014 w.e.f. 1-8-2014]alongwith Rules and Short Notes 2014 Edition Rs. 175/-

(6) Proper Duty Table - Schedule under Stamp Act, Court Fees, {É´ÉÒ WÅmÉÒ +ÅNÉà{ÉÒ »É©ÉWÚlÉÒ - 2011 +.lÉÉ. 1-4-2011, ÷à¥É±É +Éà£ ùY»÷Äà¶É{É £Ò] lÉÉ. 18-2-2014 »ÉÖyÉÒ »ÉÖyÉÉùà±É {É´ÉÉ Y±±ÉÉ +{Éà »É¥É-Y±±ÉÉ +ÅNÉà{ÉÖÅ {É´ÉÖÅ X¾àù{ÉÉ©ÉÖÅ lÉÉ. 26-5-2014 »ÉÉoÉà ´«É´É»ÉÉ«É´ÉàùÉ{ÉÖÅ ùàeÒùàH{Éù

2014{ÉÒ +É´ÉÞÊnÉ ¾ùÒ¶É +à{É. ¶ÉÉ¾ ÊHÅ©ÉlÉ °. 215.00(7) NÉÖWùÉlÉ »÷à©~É +ÊyÉÊ{É«É©É, 1958 (»É{É 2014{ÉÉ NÉÖWùÉlÉ J©ÉÉÅH 13 oÉÒ »ÉÖyÉÉùà±É +.lÉÉ.1-8-2014) 2014{ÉÒ SÉÉäq©ÉÒ +É´ÉÞÊnÉ »ÉÅ~ÉÉqH : °~ÉÉÅNÉ +Éù. ¶ÉÉ¾ ÊHÅ©ÉlÉ °. 465.00

editors : n. n. patel - p. k. soni volume : 53 part - 5 ...price of single copy of sales tax journal...

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