2008 (10) TMI 618

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..... ties to give finding on the fact whether contract works were executed by the branch office or the head office. The revisional authority has failed to refer to the documentary material produced by the parties. It is, therefore, just and necessary that the revisional authority shall consider all documentary material produced by the parties, if need be allow the additional documents to be produced by the parties and then decide the question whether the transaction is liable for tax under the KST Act. Accordingly, the order of the revisional authority is set aside. The matter is remanded
SREEDHAR RAO K. AND KUMARASWAMY C.R. , JJ. The judgment of the court was delivered by K. SREEDHAR RAO J.--The material facts of the case are as follows: .....

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..... the KST Act, has found that the documentary material prima facie discloses that the contract is entered into by the head office, Padubidri. The branch office procured some of the materials from Pune, supplied it to the head office at Padubidri which in turn executed the contract. Accordingly, held that the transaction is liable for tax under the KST Act. The appellant aggrieved by the said order, has filed this appeal. The appellant mainly relies upon the assessment order under the Goa Sales Tax Act, 1964--annexure D to contend that the transaction in question has been considered and assessed under the Goa Sales Tax Act. On plain reading of annexure D, ex facie it does not indicate that the transaction in question has been considered for a .....

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..... which executed the contract works. The revisional authority should have referred to all the documentary material produced by the parties to give finding on the fact whether contract works were executed by the branch office or the head office. The revisional authority has failed to refer to the documentary material produced by the parties. While hearing this appeal, the counsel for the appellant as well as, the Government Advocate referred to several of the documents to establish their view point. We find that it is not desirable and not possible to express any opinion upon the copies of the documents cited and produced before this court. It is, therefore, just and necessary that the revisional authority shall consider all documentary mater .....

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