Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + HC VAT and Sales Tax - 2016 (2) TMI HC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2016 (2) TMI 1019 - KARNATAKA HIGH COURTPhoto printing and processing - whether works contract or service contract - assessment as per entry 25 - entry 25 in Schedule VI to the KST Act in 2004 was once declared unconstitutional, whether the entry can be reintroduced and that too with retrospective effect? - there was no show-cause notice before the rectification order. Hence, though the petitioner is liable to pay on the value of the goods used in the works contract which the petitioner is ready to discharge, the petitioner is aggrieved on the rate at which it is levied, right from the time of the assessment period, which is oppressive and unreasonable - The demand for interest it is claimed is illegal, as at that point of time, the petitioner was under the bona fide impression that since entry 25 of the Sixth Schedule to the KST Act was struck down as being unconstitutional though the provision continued on the statute book, it was inoperative and therefore, had not paid taxes, which was legitimate on the part of the petitioner. Held that: - The learned Government Advocate would not deny that no notice was served before passing the rectification order - petition are allowed - decided in favor of petitioner.
|