9911796707
TMI Blog2020 (1) TMI 1009X X X X Extracts X X X X X X X X Extracts X X X X ..... tion of receipts - job works of galvanization - periods 2010-11 and 2011-12 - HELD THAT:- The Revenue has filed an Appeal against the order before the Tamil Nadu Sales Tax Appellate Tribunal. Thus, both Writ Petitions are allowed and the impugned order for 2012-13 is set aside - The proceedings for assessment for the period 2012-13 as well as the show cause notices for the later two years will be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... years, appeals were filed by the petitioner before the first Appellate Authority. 4. The petitioners' appeals for both years as aforesaid were allowed in VAT Appeal No.27 of 2018 for 2010-11 by order dated 30.05.2018 and VAT Appeal No.69 of 2018 for 2011-12 by order dated 01.08.2018. 5. The relevant portion, relating to the issue of taxability and quantification of receipts from the job wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... plied by the customers where the zinc and other chemicals are transferred in the execution of works contract. But the deemed provision of manufacture provided under Central Excise Tariff Act would not be applicable as rightly stated by the Authorised Representative. Therefore the order of the Assessing Authority making assessment on the entire contract receipts by treating the galvanization proces ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... higher rate of tax at 12.5% is also liable to set aside.' 6. The Revenue has filed an Appeal against the aforesaid order before the Tamil Nadu Sales Tax Appellate Tribunal. Thus, both Writ Petitions are allowed and the impugned order for 2012-13 is set aside The proceedings for assessment for the period 2012-13 as well as the show cause notices for the later two years will be kept in abeyanc ..... X X X X Extracts X X X X X X X X Extracts X X X X
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