9911796707
TMI Blog2013 (12) TMI 502X X X X Extracts X X X X X X X X Extracts X X X X ..... etitioners to satisfy the assessing authority, if the assessments are pending in reassessments proceedings, or before the appellate authority that the petitioners had only carried out the job work on the imported goods and returned goods imported in the State, to its principals outside the State - Following decision of M/s. A.C.P.L. Jewels Private Ltd. vs. Union of India and others [2009 (12) TMI 898 - ALLAHABAD HIGH COURT] - Decided in favour of Petitioner. - Writ Tax No. -1304 of 2007 - - - Dated:- 13-1-2012 - Hon'ble Sunil Ambwani And Hon'ble Naheed Ara Moonis,JJ. For the Petitioner : Parmatama Rai, A. B. Saran For the Respondent : C. S. C. ORDER Heard Shri A. B. Saran, assisted by Shri Kartikeya Saran for the petitio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he State. The paper was not brought inside the State for sale. The Court had observed that as an interim measure if the transaction carried on by the petitioners are covered by the notification dated 7.7.2004, the exemption will not be denied to the petitioners only on the ground that the petitioners have not been able to produce the certificate from Sales Tax Officer of other States, with a clarification that, if the job work is entrusted by a principals located in U.P. and subject to jurisdiction of any Trade Tax in U.P. the interim order will not apply. Shri Saran further submits that in view of the order dated 7th December, 2007, the Assessing Officer has given notice to petitioners, and in the consequence of the judgment of this Cour ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing directions:- 1.In all the cases, in which transactions of job-work and goods-returned are involved, the assessment orders only to the extent that the tax was imposed on such transactions for want of Form F of the Central Sales Tax are set aside. The petitioners will appear and submit before the assessing authority a certified copy of this judgment in six weeks to complete the assessment proceedings with regard to such transactions only, on its own merits, after examining the transactions between the parties, and keeping in mind that the assessee is not in a position to obtain Form F for no fault of his; and 2.In the cases where the assessee has been subjected to reassessment proceedings in which the transactions of job-work and good ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
