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TMI Blog2018 (12) TMI 482X X X X Extracts X X X X X X X X Extracts X X X X ..... be taxed” (sic). Obviously this finding has been rendered without looking into the records and the finding is belied by the specific invoice pointed out from the records by the learned Government Pleader - answered against the assessee and in favour of the Revenue. Inclusion of separate job works u/s 2(xliv) - contention of the assessee was that the job works did not relate to the goods manufactured and sold by the assessee - any mandate in Rule 58(1)(x) of the Kerala Value Added Tax Rules, 2005 for showing the complete name and address of the person from whom such job work was taken especially in view of Section 40A(2) specifying the requirement of complete address only in case of invoices issued in respect of a taxable sale or not. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arry on job works of sawing and this turnover was not taxable. The Assessing Officer [for brevity AO ], however, while completing the assessment, took the entire turnover for sawing shown in the books of accounts as taxable turnover relying on Section 2(xliv) of the Kerala Value Added Tax Act, 2003 [for brevity KVAT Act ]. Though the proposal was to take the entire turnover of sawing as taxable turnover, on further verification of the books of accounts; the amounts shown as labour charges were deleted. While the proposal was to add a turnover of ₹ 18,80,880/- in the first year and ₹ 20,44,380/- in the second year, the actual turnover added back was ₹ 8,90,960/- and ₹ 10,29,660/- in the respective years. The first a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records would reveal that the sawing carried on by the assessee were not of 'padumaram' alone. In fact, it specifically deals with 'pincoda' wood also. A specific invoice was shown from the records, at page 181, wherein pincoda logs sawing charges was billed. It is also submitted that the assessee had not been showing the entire sale price in the invoice and had been collecting consideration for goods as sawing charges from its customers. 4. We do not see any examination of records or facts by the first appellate authority. The first appellate authority merely stated that the further case of the appellant that he deals only with timber like pincoda etc is also found correct as per his books of accounts. Since the sawin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works in relation to any goods received from any other person, he shall keep accounts showing the particulars of the goods received from such other person nature of job works undertaken, the quantity and nature of the goods returned and the date of return . 6. The learned Counsel appearing for the assessee would argue that there is no mandate as per the rule to obtain complete name and address of the supplier of goods who entrusts such goods for job works. To buttress such contention, it is submitted that Section 40A(2) on the contrary mandates the complete address in an invoice issued in a taxable sale. We do not, understand how a specific mandate in a provision could be deemed to be an exclusion of such requirement in all o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h a verification could be done of the particulars in the books of accounts maintained by the assessee with respect to the job works undertaken. 7. On facts in the present case we see that a register was maintained, but it did not contain the entire particulars. We also notice that the AO had issued notices to many of the persons shown in the register, which notices could not be served for reason of there being insufficient address. The assessee had also not sought for summoning any particular person as revealed from the register for the purpose of giving evidence, nor was such contention taken at any of the higher levels of appeal provided by the statute. The Assessing Officer cannot be faulted for having added back the sawing charges, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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