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TMI Blog2009 (7) TMI 1167X X X X Extracts X X X X X X X X Extracts X X X X ..... d to the Government in terms of section 46A(1) of the Act. Annexure E judgment relied on by the petitioner does not lay down the correct law because the decision is rendered without reference to relevant statutory provisions namely, section 46A(1) and (2) and the provisions of the notifications abovereferred to. We, therefore, uphold the order of the Tribunal and dismiss the revision petitions filed by the petitioner. - S.T.R. Nos. 272,273 of 2003 - - - Dated:- 2-7-2009 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. AND ABDUL REHIM C.K. , JJ. ORDER:- The order of the court was made by C.N. RAMACHANDRAN NAIR J. The issue stands referred to us by a Division Bench which doubted the correctness of the judgment of another Division B ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and brought it to the notice of the Civil Supplies Department. The Civil Supplies Department which made payments for the purchases, directed the petitioner to deposit with the Government the tax collected and retained by them. Even though the petitioner deposited the amount in terms of the direction of the Civil Supplies Commissioner, the petitioner claimed refund of the same in assessment proceedings. The assessing officer found that the petitioner being an exempted unit, is not liable to collect sales tax and the tax collected is, therefore, liable to be forfeited to the Department in terms of section 46A(1) of the KGST Act and the said orders were challenged in two level appeals, but without success. It is against the orders of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Act. In fact, when the same is brought to the notice of the Civil Supplies Department, they directed the petitioner to remit the tax to the Department, which the petitioner did. The case of the petitioner that the petitioner is entitled to retain the collected tax as an incentive pursuant to annexure C order of the Government is against the Notification based on which exemption is granted to the petitioner. In fact, Notification SRO No. 1729/93 and the previous notifications providing for exemption to small-scale industrial units gave an option to such industrial units to collect tax and retain the same with them as loan later repayable to the Government. Admittedly the petitioner has not opted for collection of tax to avail of it as a loa ..... X X X X Extracts X X X X X X X X Extracts X X X X
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