9911796707
TMI Blog2019 (3) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... oods involved in works contract - Sub-section (2) of Section 3B of the TNGST Act states that the taxable turnover of the dealer on transfer of property involved in the execution of works contract shall, on and from 26.06.1986, be arrived at after deducting the amounts from the total turnover of the dealer. The deduction requires to be claimed by the assessee and consciously the petitioner did not make any claim under Section 3B(2) of the TNGST Act and restricted the claim only under Section 3B(2)(e) of the TNGST Act at 50%. Hence, at this distance of time to raise such a plea which was never ever canvassed by the petitioner at any point of time cannot be permitted. Secondly, the assessee never even raised an alternate plea before the fi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a) of the TNGST Act, 1959? c) Has not the Tribunal overlooked the fact that a party not appealing from a decision must be deemed to be satisfied with the decision, must be taken to have acquiesced t herein and be bound by it and therefore, cannot seek relief against a rival party in an appeal prepared by the latter and therefore restoration of the order of the assessing officer is wrong? 3.Heard Ms.Hema Muralikrishnan, learned counsel for the petitioner/assessee and Mr.Md. Shafiq, learned Special Government Pleader for the respondent. 4.The petitioner/assessee is engaged in the business of cotton yarn. The modus operandi adopted by them as stated before the Tribunal is that they purchase cotton and convert the same into cotton ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eferred appeals before the First Appellate Authority. The First Appellate Authority allowed the assessee's case in toto and against which, the revenue filed an appeal before the Tribunal. The Tribunal allowed the appeal filed by the revenue and the assessee is before us by way of these tax case revisions. 5.Though three substantial questions of law have been framed for consideration, all three pertain to the entitlement for deduction under Section 3B(2)(a) of the TNGST Act. The question is whether the petitioner is entitled to make such a claim at this juncture for the first time before this Court in these tax case revisions. The petitioner appears to have been inspired to do so on account of partial relief granted by the first appel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e execution of works contract shall, on and from 26.06.1986, be arrived at after deducting the amounts from the total turnover of the dealer. The deduction permissible under Section 3B(2) of the TNGST Act are as follows: (a) all amounts involved in respect of goods involved in the execution of works contract in the course of export of the goods out of the territory of India, or in the course of import of the goods into the territory of India or in the course of inter-State trade or commerce: (b) all amounts for which any goods, specified in the First Schedule or Second Schedule, are purchased from registered dealers liable to pay tax under this Act and used in the execution of works contract in the same form in which such goods we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Dyeing contracts 50 6. All other contracts 30 (f) all amounts (including the tax collected from the customer) refunded to the customer or adjusted towards any amount payable by the customer, in respect of unexecuted portion of works contract based on the corrections on account of measurements or check measurements, subject to the conditions that (i) the turnover was included in the return and tax paid: and (ii) the amount including the tax collected from the customer is so refunded or adjusted, within a period of six months from the due date for filing of the return in which the said amount was included ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty, whereas for the assessment years 1996-97 and 2001-02, there was a specific claim in that regard. Therefore, the first appellate authority while passing orders in respect of those two years vide order dated 30.04.2004 examined the details furnished and granted proportionate relief. 9.Ms.Hema Muralikrishnan, learned counsel would contend that they faulted the entire assessment order as being contrary to Section 3B of the TNGST Act and before the appellate authority, they had no occasion to raise such a plea of deduction under Section 3B(2)(a) of the TNGST Act as the first appellate authority allowed the petitioner's appeal in its entirety and before the Tribunal it was not revenue's appeal and therefore, the petitioner is entit ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
