9911796707
|
Home
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2013 (6) TMI 701 - HC - VAT and Sales Tax
Issues involved:
The issues involved in this case are: 1. Whether delivery and collection charges form part of the turnover liable to tax as presale charge. 2. Whether the Sales Tax Appellate Tribunal was justified in including delivery and collection charges in the taxable turnover. 3. Whether the responsibility of the petitioner ceases at ex-works or if the intention is to deliver the goods at the buyer's place. Issue 1: Delivery and Collection Charges as Presale Charge The Tribunal held that the delivery and collection charges form part of the turnover liable to tax as presale charge, despite the Appellate Assistant Commissioner's clear finding that these charges are collected separately in the bills. The court referred to a previous decision where a similar matter was remanded back to the authority for reconsideration regarding freight charges and supply of cylinder. Issue 2: Inclusion of Delivery and Collection Charges in Taxable Turnover The Sales Tax Appellate Tribunal, despite acknowledging that the charges were collected separately in the bills, held that they should be included in the taxable turnover. The court set aside the Tribunal's order and restored the matter back to the assessing officer for a fresh assessment, following a previous decision and subsequent cases. Issue 3: Responsibility of the Petitioner The Sales Tax Appellate Tribunal held that the responsibility of the petitioner does not cease at ex-works and that the intention is to deliver the goods at the buyer's place. However, based on the court's decision in a previous case, the matter was remanded back to the assessing officer for fresh assessment, indicating a need for further examination of the facts and circumstances. In conclusion, the Madras High Court, in this tax case appeal, addressed the issues related to the inclusion of delivery and collection charges in the taxable turnover. The court referred to previous decisions and remanded the matter back to the assessing officer for fresh assessment, emphasizing the need for a thorough review of the facts and applicable legal principles.
|
