9911796707
TMI Blog2017 (9) TMI 1419X X X X Extracts X X X X X X X X Extracts X X X X ..... osal. 2. The petitioner, who is a registered dealer, on the file of the respondent, under the provisions of the Tamil Nadu Value Added Tax, Act 2006 ( hereinafter, referred to as TNVAT Act) and Central Sales Tax Act, 1956 is before this Court, challenging the orders of assessment for the years 2010-11 and 2011-12 respectively. Though the assessment for both the years have been completed under several heads, the petitioner has challenged the impugned order only with regard to two issues, viz., Job Work Charges and ii) Liability under Section 13 of the Act. 3. The factual position is identical for both the assessment years, except, for the fact that the persons, who had engaged the service of the petitioner are different, and they are also ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Section 12 of TNVAT Act at 2%." 5. The proposal made by the respondent for the year 2011-12 is to the following effect :- 7. Verification of the balance sheet for the year 2011-12 revealed that they have incurred expenses on job work for manufacture of goods to the tune of Rs. 68,52,932/-. But they have not maintained and produced the relevant records for the job work done, viz., Material outward register for quantity wise raw materials issued and inward register for receipt of manufactured garments and finished leather. In the absence of these records, it is not possible to examine the use of their own materials involved in the execution of job work. Hence it is proposed to assess the turnover of Rs. 68,52,932/- as purchase under Section ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mprovement are enclosed herewith for your perusal. Therefore deduction of TDS will not arise for the facts of the case." 'B' Job Work Charges paid Rs. 68,52,932/-: The job work payments are well supported by invoices and Dcs maintained at the unit and these represents only machinery charges without involving any transfer of goods. However, the copies of invoices are submitted herewith for your immediate reference. These turnover has been duly reflected in the dealers at other end. Fixed Assets: We have made some alterations on the tannery shed, at our own supervision without engaging any contractors. The materials were produced in our account and used for the construction. Copy of Ledger account along with major bills used for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtunity of personal hearing. Similarly, with regard to the liability under Section 13 of the Act, the respondent has accepted that the petitioner has filed a copy of the ledger accounts, and he had given certain interpretation, which according to the petitioner, is wholly incorrect and contrary to the facts of the case. 8. Thus, if the opportunity of personal hearing had been granted to the petitioner, then, the entire material could have been thrashed out before the respondent without giving room for any presumptions or assumptions. In the counter affidavit filed by the respondent, it is admitted that the petitioner has purchased materials in their name. If such is the position, then, the issue would be as to whether the findings recorded ..... X X X X Extracts X X X X X X X X Extracts X X X X
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