9911796707
TMI Blog1998 (9) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... sioning this appeal briefly stated are: 2.. Appellant herein is engaged in the execution of job-work of printing and supplying of printed materials according to specific orders placed by the various customers. In relation to the period 1986-87, the proceedings were taken up under section 12-A of the Act for reassessment to tax a sum of Rs. 1,47,740 as representing sales of printed materials which had escaped levy of tax in the original assessment as completed. Also, in relation to the period 1989-90, reassessment proceedings were taken up and the assessing authority sought to levy tax in respect of amounts realised by the appellant regarding the job-work of printing and supplying of printed materials according to the specifications of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aken. It was also contended that the execution of job-work undertaken by the appellant was governed by section 5-B of the Act and the question had to be determined with reference to the said provision alone. First appellate authority passed a common appellate order dated September 23, 1992 a copy of which has been attached as annexure C. It was held that the appellant had undertaken the job-work of printing and supplying of the materials at the behest of various companies and persons against specific orders and such materials have no independent commercial value and as such, the appellant s execution of the jobwork squarely falls under section 5-B of the Act. It was further held that since the labour charges are not separately shown in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellants were held to be entitled to exemption from levy of sales tax. The order, annexure C, was ordered to be rectified in respect of periods 1986-87 and 1989-90. 6.. Subsequently, the revisional authority initiated proceedings under section 22-A of the Act seeking to set aside the common appellate order dated September 23, 1992 (annexure C) passed by the first appellate authority in the appellant s case and to restore the reassessment order and the assessment orders relating to the periods 1986-87 and 1989-90 respectively. It did not take notice of the order of rectification passed by the first appellate authority dated January 18, 1993, annexure E. A copy of the notice issued under section 22-A of the Act by the said revis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 5-B of the Act. Revisional authority however overruled the objections filed by the appellant and passed the common revisional order, annexure H, setting aside the common appellate order dated September 23, 1992, annexure C, passed by the first appellate authority and restored the reassessment order and the assessment order. Revisional authority did not take notice of the order of rectification, annexure E, passed by the first appellate authority. Appellant under a mistaken belief that the appeal was maintainable against the order passed by the revisional authority filed two appeals before the Karnataka Appellate Tribunal which were dismissed by the Tribunal as not maintainable. Copy of the appellate order is marked as annexure J. Thereaf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f tax. Entry 55 of the Fifth Schedule to the Act reads: 55. Transfer of property in goods (whether as goods or in some other form) involved in the execution of works contract other than those specified in the Sixth Schedule. Thus, it may be noticed that entry 55 indicates that all such works contract which are not specified in the Sixth Schedule to the Act would be exempt from levy of tax under section 5-B of the Act. The works contract though, was given effect to from April 1, 1986 by introducing Sixth Schedule read with rule 6, clause 21, the printing and block making was not then specified. This was specified only with effect from April 1, 1992. Tax on works contract of printing and block making would thus not be taxable prior to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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