9911796707
TMI Blog2022 (2) TMI 556X X X X Extracts X X X X X X X X Extracts X X X X ..... with effect from 26.06.1986. Thus, it may be relevant to note that if the receipts were to constitute works contract, then, there may not be any liability to tax under TNGST Act, 1959, inasmuch as works contract which was deemed to be a sale pursuant to the 46th Amendment to the Constitution of India, was made liable to tax under TNGST Act, 1959, by introduction of Section 3B of the TNGST Act, 1959, which created a charge on works contract with effect from 26.06.1986. All the lower authorities have treated the receipts to be relating to regular/conventional sale of mosaic tiles on the premise that the petitioner had not come forward with any material whatsoever in support of their stand that the receipts represented works contract, incl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ir customers, based on which the assessing officer levied tax at ₹ 7,28,266/- which was confirmed by the first appellate authority as affirmed by the Tribunal, represent the sale value of mosaic tiles or the works contract executed by the petitioner for laying and polishing the mosaic tiles, which are outside the purview of the TNGST Act, 1959, as it existed during the assessment year 1985-86. 4.According to the petitioner, the receipts represent the works contract for laying and polishing the mosaic tiles and the same was brought within the purview of the TNGST Act, 1959 only with effect from 26.06.1986 and thus, levy of tax on works contract during the assessment year 1985-86 by treating it as sale of mosaic tiles, is without any ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed mosaic tiles and effected the same at outright 1st sale in 1985-86. First Appellate Authority: The only point to be decided in this case is whether the receipts of the appellants are towards the sale of material or receipt under works contract. The appellant though contended that they had collected the same not only for the cost of tiles but also for the job of laying and polishing. They never came forward to produce any agreement entered into between them and the customers showing the nature of the job and other terms and conditions. No forms of XXVIII were kept and maintained. Hence, there is no indication in the accounts regarding the materials taken to the specific place of the customers where the works were executed. I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... horities below have correctly estimated the entire sales turnover of mosaic tiles and so we see no grounds to interfere with his finding in that regard. 7.It is seen from the findings as extracted above that all the lower authorities have treated the receipts to be relating to regular/conventional sale of mosaic tiles on the premise that the petitioner had not come forward with any material whatsoever in support of their stand that the receipts represented works contract, including copies of contract entered into between the petitioner and its customers; and accordingly, they have held that the said receipts are liable to tax under the TNGST Act, 1959. In the absence of any supportive document produced on the side of the petitioner, we ..... X X X X Extracts X X X X X X X X Extracts X X X X
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