9911796707
TMI Blog2009 (12) TMI 893X X X X Extracts X X X X X X X X Extracts X X X X ..... r dated September 22, 2008 passed by the Sales Tax Officer, Bhawanipore Charge (in short, "the assessing authority") in relation to the assessment period four quarters ending on March 31, 2006 and the order dated March 31, 2009 passed by the Joint Commissioner of Sales Tax, Kolkata South Circle (in short, "the appellate authority") on appeal preferred by the applicantcompany arising out of the assessment order dated September 22, 2008. The applicant-company is a manufacturer of leather goods as well as exporter of such goods. According to it, it is an export oriented unit within the meaning of the export and import policy as formulated under section 5 of the Foreign Trade and Development Regulation Act, 1992. This fact has not been dispute ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty that the amount of Rs. 1,87,858 would be liable to be taxed at four per cent. In his order dated March 31, 2009, the appellate authority further observed that even at the appellate stage, the petitioner-company failed to produce "a true and up-to-date account of the value and quantity of the goods purchased, manufactured, sold or held by him in stock or any true and up-to-date amount of his input-tax, inputtax credit and output tax credit. So the STO's order of disallowance of the claim of the ITC rebate is upheld". The appellate authority also held that the applicant-company was liable to pay purchase tax and interest in addition to the penalty imposed by the assessing authority. Sri B. Bhattacharyya, learned advocate appearing on beha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ution of works contract or held by him in stock and shall maintain and keep such registers or accounts, in such form as may be prescribed, in addition to the books of accounts that a dealer maintains or keeps for the purpose of his business:. . ." Sub-rule (3) of rule 87 of the West Bengal Value Added Tax Rules, 2005 (in short, "the VAT Rules") specifically provides that a dealer claiming input-tax credit would include (a) input tax on which credit is available; (b) outstanding input-tax credit of the previous tax period; and (c) credit availed of which has to be reversed, in the input-tax credit account. It was stressed by the learned advocate that all these records were produced showing input tax paid at applicable rates on the purchase ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rs required for claiming input-tax credit. Because of the failure on the part of the applicant-company, such claim could not be entertained. He supported the actions of the respondent-authorities on the ground that despite allowing reasonable opportunity the applicant-company failed to produce relevant registers and documents and that compelled the authorities concerned to reject the claim. As regards the disallowance of export sales of Rs. 51,04,220 (Rs. 31,80,37,576 less Rs. 31,29,33,355), it was submitted by the learned State Representative that export was allowed for Rs. 31,29,33,355 on the basis of final accounts. So there was no scope of entertaining the revised claim. Levy of interest was consequential effect of the rejection of in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y in this regard. If such finding was of the appellate authority then the applicant-company ought to have been given an opportunity to rebut this allegation. Similar observation can be made with regard to the levy of purchase tax. As regards imposition of penalty under section 30E read with rules 44 and 45 of the VAT Rules, we would like to observe that no penalty can be imposed under rule 45 without issuing a show-cause notice. From the records, it is not apparent whether any notice in form 8 as required under rule 45 of the VAT Rules was at all issued. In view of the foregoing observation, we set aside all the orders challenged in this application and remand the matter back to the assessing authority for making a fresh assessment within ..... X X X X Extracts X X X X X X X X Extracts X X X X
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