9911796707
TMI Blog2005 (2) TMI 808X X X X Extracts X X X X X X X X Extracts X X X X ..... the total turnover of the value of goods which has to be taken into consideration for the purpose of levy of tax under section 5-B of the Act. The contention urged on behalf of the petitioner is that in the guise of excluding certain amount from the value of the turnover in respect of the goods involved in the execution of a works contract, the authorities are subjecting even that part of the turnover which, in fact, enjoys an exemption otherwise also and as the rule has the effect of bringing to tax even such portion of turnover which has been exempted, the rule is bad, ultra vires the provisions of the section and it has to be struck down and consequently, relief be given to the petitioner by setting aside that part of the assessment ord ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he decision of the honourable Supreme Court in Builders Association of India v. Union of India reported in [1989] 73 STC 370, and also the decision of the Andhra Pradesh High Court in the case of Media Communications v. Government of Andhra Pradesh reported in [1997] 105 STC 227, rendered in the context of interpretation of an analogous rule framed under the Andhra Pradesh General Sales Tax Act and had struck down section 5-F of the Act particularly, the proviso of section 5-F which had employed the words in the same form in which they were purchased by the contractor . The submission of Sri Narayan, learned counsel appearing for the petitioner, is that rule 6(4)(m)(i) as amended with effect from April 1, 1993 is also in pari materia wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The rule by itself does not have the effect of creating a liability on any part of the turnover but has only the effect of excluding something while computing the turnover. If the rule 6(4)(m)(i) does only to exclude some part of the turnover, it cannot be said that it is bad as for being ultra vires section 5-B or any other provision. The rule definitely cannot control section 5-B of the Act. The charge is under section 5-B and scope and understanding of the liability under section 5-B is not dependent on the understanding of rule 6(4)(m)(i) as is sought to be contended by the learned counsel for the petitioner. If any authority subjects the dealers to a liability over and above what is provided for, that again by itself cannot render the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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