9911796707
TMI Blog2009 (3) TMI 964X X X X Extracts X X X X X X X X Extracts X X X X ..... . Now we have to consider and restrict our order to annexures A and C where there was a fair opportunity available to the appellant/assessee and the reduction of 20 per cent from 30 per cent was in accordance with the Rules contemplated under the Karnataka Sales Tax Rules. As stated above, the Additional Commissioner of Commercial Tax in his orders at annexure A has referred to all the provisions of law, both the sections and the Rules as referred to above and, has clearly stated how the deduction of labour and other like charges have to be deducted from the turnover. Viewed from any angle, we are unable to accept the contentions raised by the appellant/assessee seeking for remand of the matter to the assessing authority for fresh assessmen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,67,874 (as per the revised returns and deducted 30 per cent out of the same towards labour charges), then took the turnover at Rs. 1,01,97,512. So far as the other levies, there is no dispute. Subsequently, the Additional Commissioner of Commercial Taxes issued notice under section 22A(1) proposing to restrict the labour and other like charges to 20 per cent as per law and not 30 per cent as per annexure B. Objections were also called for and by way of letter the assessee has replied on February 26, 2007. Considering the objections raised in the said letter and also the submissions of the assessee in person, the concerned authority, the Additional Commissioner passed the impugned order at annexure A. The authority under annexure A by ref ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Rules under rule 6(4), classifications under (m) and (n) are also looked into. The point that would arise for court's consideration is as to whether the appellant is entitled to ask for remand of the matter to the assessing authority by setting aside the orders under annexure A and all other previous orders of the authorities under the Sales Tax Act? It is not in dispute that the appellant/assessee is dealing with electrical contract work and not civil contracts, though the appellant has claimed so in his memorandum of appeal. There is vast difference between the exemptions or the benefits, which could be given to the contractor who deals in civil works and the person who is dealing in electrical contract works. Then coming to the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s made by the appellant/assessee were taken into consideration and even his submission that allowance of labour and other like charges at 30 per cent as allowed under revision order under section 21(4) is in accordance with law. This would only go to show that the appellant/assessee had no grievance whatsoever when orders under annexure B came to be made by the Joint Commissioner of Commercial Tax and only when the proposal came to reduce the same to 20 per cent restriction, he raised his voice. Reference has to be made to rule 6(4)(m) and (n) which reads as under: "Rule 6. (4)(m) in the case of works contracts specified in Serial Nos. 1, 2, 3, 4, 5, 6, 7, 8, 9, 10, 11, 12, 17, 26, 27, 35, 36, 40 and 42 of the Sixth Schedule,-- (i) a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llation, fixing, fitting out, or commissioning of the goods specified in the said serial numbers when such charges are not ascertainable from the books of accounts maintained and produced by a dealer before the assessing authority. TABLE Sl. No. Type of contract Charges for erection, installa-tion, fixing, fitting out or commissioning as a percent-age of the value of contract. 1 Installation of plant and machinery Fifteen per cent 2 Installation of air conditioners and air coolers Ten per cent 3 Installation of elevators (lifts) and escalators Fifteen per cent 4 Fixing of marble slabs, polished granite stones and tiles (other than mosaic tiles) Twenty-five per cent 5 Any other works contract Twenty per cent. Rule 6. (4)( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s' and other like charges and are not ascertainable from the books of accounts maintained and produced by a dealer before the assessing authority. TABLE Sl. No. Type of contract Labour or other charges as a per-centage of the value of the contract 1 Civil works like construction of build-ings, bridges, roads, etc. Thirty per cent. 2 Construction of railway coaches on under carriages supplied by railways From reading of the above provisions, it is very clear that the electrical contract work, which is the occupation of the appellant/assessee falls under rule 6(4)(m) of the Rules and not under rule 6(4)(n). Therefore, the Thirty per cent." Additional Commissioner of Commercial Taxes who made orders under challenge dated Ju ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
