9911796707
TMI Blog2010 (11) TMI 1103X X X X Extracts X X X X X X X X Extracts X X X X ..... It is not in dispute that the appellant is a registered dealer to whom Karnataka Value Added Tax of 2003, (for short -the Act) is applicable. When section 4 of the Act was amended by insertain of clause (c) under sub-section 1 by Act 4/2006 w.e.f. 1.4.2006, 6 th schedule was also simultaneously introduced w.e.f. 1.4.2006. According to the appellant as the appellant was under the belief that the works contract executed by them, i.e. fabrication supply and installation of structural glazing would fall under Entry 4 of 6 th schedule they are liable to pay tax only at 4% being rate prescribed the corresponding Entry. They approached the Advance Ruling Authority for a clarification in the prescribed form seeking clarification whether the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... two would pass order Clarifying the clarifications or whatever was sought to be clarified. According to the appellants, the very action of the respondent at stage nearly years calling upon the appellant answer the proposal to set aside the order of the Advance Ruling Authority was erroneous as the appellant would have collected from its clients the rate of tax based on the ruling given by the Advance Ruling Authority and after of 2 years there was no justification on the part of the Commissioner to interfere with the order of the Advance Ruling Authority as it would financially burden the appellant without any justification. According to him Advance Ruling Authority can definitely decide the scope of Entry vis-a-vis to say whether a particu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of structural glazing works undertaken by the appellants. 7. As against this, the learned Government Advocate brought to our notice from the original records that no doubt structural glazing works also part of the business of the appellant but all the works done by the appellant do not attract the definition of structural glazing works, hence only those type of works which would fall under the category of structural glazing works alone have to be taken into consideration. Therefore, there was no erroneous approach on the part of the respondent to set aside the order of the Advance Ruling Authority regarding the clarification sought by the appellant. Whether the Advance Ruling Authority had given a clarification or not, it was very much w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . (Note: In some contracts some times there will be installation doors and windows to the extent of 1 to 2%). 5) 6) Statement containing the applicant's understanding of rate of tax/eligibility in respect of the aforesaid clarification/ transaction Company s work essentially involves fabrication and erection of aluminium structural with or without glass panels, ACP claddings, etc. as per the requirement and specification of the customers is a works contract that squarely falls within the scope of entry sl. No.2 of the Sixth schedule of the KST Act and Sl. No. 4 of Sixth Schedule of VAT Act. In earlier occasions, when KST was in force, departmental officials were inssitting us to charge 12% applicable under entry 7 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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