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TMI Blog2009 (12) TMI 884X X X X Extracts X X X X X X X X Extracts X X X X ..... he tax collected from the buyer has to be passed on to the Revenue and on same analogy the assessee cannot be permitted to revise the invoices to contend that excess tax collected by him from the customer would be the cost of the value of the material sold by him. In view of the same, we are of the view that it is a fit case to hold that the assessee as a after-thought has devised an idea to enrich himself in an unjust manner by collecting excess tax and seek refund of the same from the revenue. Such a thing cannot be permitted by any court of law. Revision petition is dismissed answering the question of law against the assessee. - 59 of 2007 - - - Dated:- 14-12-2009 - MANJUNATH K.L. AND ARAVIND KUMAR , JJ. ORDER:- The order o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he assessing officer considering that the assessee instead of collecting four per cent from its customers had collected ten per cent and extra amount collected by him from the customers amounts to unjust enrichment and not liable for refund of the amount as the same will not be refunded to the customers. Accordingly request of the petitioner was turned down by the assessing officer, against which the assessee filed the appeal before the Joint Commissioner of Commercial Taxes which appeal also came to be dismissed. Being aggrieved by the concurrent findings of the authorities below a second appeal is preferred before the Karnataka Appellate Tribunal which is also ended in vain. Thereafter the present petition is filed. Mr. Parameswaran, l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the assessee had collected Central excise at the rate of ten per cent in some other cases at 10.5 per cent as against four per cent from its customers. He had actually paid CST collected by the assessee to the Department and thereafter the assessee with an intention to enrich himself in an unjust way by revised assessment, the assessee sought for refund of the tax paid by him. She submits that the orders passed by the Joint Commissioner of Commercial Taxes (Appeals) and the Karnataka Appellate Tribunal were justified in rejecting the claim of the assessee. By way of reply Sri Parameswaran contends that the amount shown in the invoices is only a mere indication of the amount of tax collected and if any tax is collected by the assessee, t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e customer has to be passed on to the Revenue. Therefore the case of Hindustan Sugar Mills v. State of Rajasthan [1979] 43 STC 13 (SC) which has been considered by the Supreme Court while considering the case of Maruti Udyog Ltd. [2002] 49 RLT 1 has no application to the facts and circumstances of this case. In the case of excise duty, the excise duty has to be passed on from the manufacturer to the customer and it is difficult to accept the contention of the assessee that it can revise the cost of its product as and when it requires, as no prudent business man will sell his material less than the cost plus tax to be collected from the customer. In the instant case the bills produced by the assessee would disclose that the value of the good ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... im from the customer would be the cost of the value of the material sold by him. In view of the same, we are of the view that it is a fit case to hold that the assessee as a after-thought has devised an idea to enrich himself in an unjust manner by collecting excess tax and seek refund of the same from the revenue. Such a thing cannot be permitted by any court of law. It would be useful for us to quote a paragraph from the order of the assessing officer which reads as hereunder: Further verification of records revealed that assessee-company on inter-State sales of UPS system has collected at ten per cent, but as per the notification No. FD 32 CBL, 97(22) dated: March 31, 1997, the payment of tax is at four per cent. Thus, it has re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax is collected at ten per cent cannot be given benefit as the assessee has collected and earmarked in its books of accounts. Accordingly, the assessments are taken up for the year 2000-01 and the assessee has filed some declarations as and when it is procured before passing the assessment order. In view of this the revised return filed is not accepted and turnover as per books is adopted. From looking into this paragraph we are of the view that the assessing officer by application of mind considering the entire case of the assessee has rightly rejected the contention of the assessee and passed an order of assessment. In the circumstances the revision petition is dismissed answering the question of law against the assessee. - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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