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TMI Blog2016 (5) TMI 1339X X X X Extracts X X X X X X X X Extracts X X X X ..... am of the respondents-State. Thus, we have no reason to disbelieve the purchase of capital goods, which have been purchased by him. The date of invoices, invoice No., value of invoice with the name of the parties from whom the goods were purchased and address from where goods were purchased have also been mentioned. The petitioner has purchased the capital goods for the mining purposes and these goods are mentioned with invoices, number of invoices, value of invoices, name and address of the parties from whom capital goods are purchased and no fraud was played by this petitioner. The State of Jharkhand could not point out that this petitioner is evading the tax nor there is any allegation by the State of Jharkhand upon the petitioner that the capital goods were never purchased. Once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under Section 25(4) of the Jharkhand Valued Added Tax Act, 2005 to be read with Rules 7 and 12 of the Central Sales (Registration & Turnover) Rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on and Turnover) Rules, 1957, the capital goods were not mentioned and this is blank in the said certificate of registration. This capital goods have already been purchased for the mining purpose from April, 2011 onwards. The list of the goods, which were purchased for the mining purpose are as under: Sl No. Invoice Date Invoice No. Invoice Value Party Material description Address 1 . 31. 03 .2011 2760000123 82,00,000.00 Voltas Ltd 100 TPH screening Crushing Plant 2nd, Pokhran Road, Thane Mumbai 2. 31.05.2011 2760000022 58,78,439.00 Voltas Ltd 100 TPH screening Crushing Plant 2nd, Pokhran Road, Thane Mumbai 3 . 28.06.2011 2760000032 24,21,561.00 Voltas Ltd Parts of Wheel Mounted C S VJX 100 100C 2nd, Pokhran Road, Thane Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rkhand, if the payable tax is already paid by this petitioner. In fact, the tax is to be paid to the State from where goods have been purchased. The only thing is to be done by the petitioner is to issue Form (c) of the Certificate. Even this amendment is not granted with retrospective effect the State of Jharkhand is not getting any amount of tax. Thus, no prejudice will be caused to the State of Jharkhand and no financial loss will be caused to the State, if the prayer made in the memo of writ petition is allowed by setting aside the orders passed by the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) and the order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). 5. Counsel for the State submitted that the amendment which is in the certificate of registration cannot be granted with retrospective effect. The petitioner was given certificate of registration on 21.04.2011, which is at Annexure-1 to the memo of this writ petition whereas, amendment application has been preferred in the year, 2013 and therefore, the certificate of registration under Central Sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 10. The capital goods, which are required for mining purposes have already been purchased by the petitioner in the month of April, 2011. The list of these goods have already been mentioned herein above. Necessary invoices balance sheet have also been annexed with the supplementary affidavit filed by the petitioner in this writ application. 11. Looking to the inspection report on the spot verification of the premises of this petitioner, it transpires that there were capital goods at the mining place of this petitioner. The said inspection report is dated 11.07.2013. This inspection report is a part of Annexure-5 to the memo of this writ petition. Thus, the capital goods were not only purchased from April 2011, but, there were invoices also. Thus, there are valid documents for the capital goods purchased by the petitioner and there is also a verification report of these facts by the Inspecting Team of the respondents-State. Thus, we have no reason to disbelieve the purchase of capi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... passing the order dated 03.09.2013 (Annexure-5) and by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi while passing the order dated 10.10.2013 (Annexure-6). 16. The returns are to be filed within three months from the month of March 2012 in the facts of the present case. This certificate has been issued in the month of April, 2011. Thus, returns have to be filed within thee months from March, 2012 and the revision in the returns can be carried out within a period of nine months from the date of the last returns of the Financial Year. Thus, financial year ends in the month of March 2012 and returns can be filed within a period of three months thereafter i.e. upto June 2012 and now from June 2012 within six months on or before January 2013 within nine months the returns can be revised by this petitioner and amendment application has been preferred by this petitioner in May 2013. Thus, there is no much delay in filing the amendment application. This aspect of the matter has also not been properly appreciated by both the authorities i.e. the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, and the Joint Commissioner of Commercial ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t the capital goods were never purchased. 19. Now once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration under Section 25(4) of the Jharkhand Valued Added Tax Act, 2005 to be read with Rules 7 and 12 of the Central Sales (Registration Turnover) Rules, 1957, we hereby, direct the respondents to carry out that amendment and capital goods as mentioned herein above shall be included in the certificate of registration with retrospective effect from 21.4.2011 and we hereby, quash and set aside the impugned order of the Deputy Commissioner of Commercial Taxes, East Circle, Ranchi, dated 03.09.2013 (Annexure-5) as well as we hereby, also quash and set aside the impugned order passed by the Joint Commissioner of Commercial Taxes (Administration), Ranchi Division, Ranchi dated 10.10.2013 (Annexure-6). There is no loss of revenue to the State of Jharkhand even if this amendment is carried out with retrospective effect. The goods, which are purchased from different States like West Bengal Maharshtra etc. and which has been given validated date as 04.02.2011 by this registered dealer having certificate of registrati ..... X X X X Extracts X X X X X X X X Extracts X X X X
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