Sales Tax Appeal Nos. 1757 and 1758 of 2011. Case: Suresh Enterprises Private Limited, Hubli Vs State of Karnataka. Karnataka Appellate Tribunal
| Case Number | Sales Tax Appeal Nos. 1757 and 1758 of 2011 |
| Counsel | For the Appellant: For the Appellant: Sri Atul K Alur, Advocate for Appellant and For the Respondent: Sri B. Vasanth Kumar, State Representative for Respondent |
| Judges | Basavaraj S. Sappannavar, DJM and P. Puttaraju, CTM |
| Issue | Karnataka Sales Tax Act, 1957 - Sections 5-B, 2(1)(m), 2(1)(u-1); Karnataka Sales Tax Rules, 1957 - Rules 6, 6(4)(n) |
| Citation | 2013 (77) KarLJ 257 |
| Judgement Date | August 08, 2013 |
| Court | Karnataka Appellate Tribunal |
Judgment:
P. Puttaraju, CTM
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These two (02) appeals are filed under Section 22 of the Karnataka Sales Tax Act, 1957 (hereinafter referred as the 'Act') challenging the revision orders dated 9th May, 2011 in Case No. JCCT/D/SMR-3/2010-11 passed by the Joint Commissioner of Commercial Taxes (Administration and Recovery), Dharwad Division, Dharwad (for brevity as 'FRA') for the years ending 31st March, 2003 and 31st March, 2004. The FRA has revised the reassessment orders dated 18th August, 2010 for the years 2002-2003 and 2003-2004 concluded by the Deputy Commissioner of Commercial Taxes (Recovery-1), Hubli (for short, as 'AA'). The reassessment has been done by the AA consequent to the conclusion of the original assessment under Section 12-C of the Act for the said years.
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The common facts and questions of law are involved in these two appeals and hence the same are clubbed together and disposed of by this common judt,'11lent.
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The relevant facts and grounds leading to these appeals can be briefly stated as follows:
(i) The appellant is a private limited company engaged in trading as well as in the execution of works contract which is in the nature of civil works.
(ii) In terms of Notification No. FD 116 CSL 2006(3), dated 31st March, 2006, the AA has accepted the returns under Section 12-C of the Act for both the years. However, for the year ending 31st March, 2004, the AA has concluded the rectification order after concluding Section 12-C order on 20-11-2006.
(iii) Consequent to the same, the AA has re-opened the assessment for the years 2002-2003 and 2003-2004 after obtaining the information of the said assessee from the Assistant Commissioner of Income Tax, II Circle, Belgaum under the Income-tax Act, 1961. This has been done at the request of the appellant for the release of the specific amount.
(iv) While verifying the income tax information, specific information has been taken as the basis so far as execution of works contract carried out by the appellant to frame the reassessment orders under Section 12-A of the Act by the AA. The said reassessment orders have been concluded on 18th August, 2010 for both the years separately. The AA has computed total turnover and taxable turnover under contract section and trading section separately.
(v) The said reassessment orders have been subjected to revision by the FRA by invoking Section 21 of the Act on the ground that the reassessment orders concluded by the AA is prejudicial to the...
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