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TMI Blog2023 (1) TMI 338X X X X Extracts X X X X X X X X Extracts X X X X ..... in the turnover of the Assessee revisionist while calculating the taxable quantum. The Assessee revisionist is not liable to pay any tax on the same, especially in view of the fact that neither the Assessing Authority nor the First Appellate Court nor the Second Appellate Court has held that Assessee revisionist has income from other sources for the assessment year, therefore, the imposition of tax of Rs. 1,11,930/- is illegal, hence, to be set-aside. The revision is allowed. The impugned judgments are set-aside, hence, the Assessee revisionist is not liable to pay any sales/commercial tax for the period in consideration. - Commercial Tax Revision No. 54 of 2011 - - - Dated:- 22-7-2022 - Sri Sanjaya Kumar Mishra And Sri Rame ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able taxable turnover at Rs. 3,33,630/- and imposed tax thereupon. 2. The Assessee - revisionist filed an appeal before the First Appellate Authority, who vide order dated 07.07.2010 accepted the contentions of the Assessee revisionist that Assessee revisionist received a sum of Rs. 4,61,670/- for the hill side cutting and earth work, and therefore, deleted the said addition made by the Assessing Authority towards the payment received by the Assessee revisionist for hill side cutting and earth work. The First Appellate Authority further gave a deduction @ 30% as provided under Rule 14(2)(e) of the Act, and determined the taxable turnover of the Assessee revisionist as Rs. 1,11,930/-. 3. The Assessee revisionist aggrieved, as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lause 29(A) is deemed to be a sale of goods involved in the execution of works contract by the person making transfer and a purchase of those goods by the person to whom such transfer is made. The object of the new definition introduced in Clause 29-A of Article 366 of the Constitution, is therefore, to enlarge the scope of tax on sale or purchase of goods , wherever it occurs in the Constitution, so that it may include within its scope the transfer, delivery or supply of goods that may take place under any of the transactions referred to in sub-Clauses (a) to (f) thereof, wherever such transfer, delivery or supply becomes subject to levy of sales tax. 7. The Court further ruled that the expression tax on sale or purchase of goods in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (7) Taxable Quantum- (a) No dealer shall, except as otherwise provided under clause (e) of this sub-section, be liable to tax under sub- section (3), if, during the assessment year, the aggregate of his turnover of sales of all goods, whether such sale is made by the dealer directly or through his branch, depot or agent inside the State, or in the course of inter-state trade or commerce, or in the course of export out of the territory of India or by way of consignment outside the State, is less than the amount mentioned hereinafter- (i) in the case of manufacturers or producers of any goods for sale Rs 5 lacs (ii) in case of execution of works contract Rs 5 lacs (iii) in case of transfer of right to use goods Rs 5 lacs (iv) in case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... siness during the course of an assessment year shall be liable to pay tax in that year with effect from the date immediately following the day on which the aggregate of his turnover from the date of commencement of his business for the first time exceeds the proportionate amount of taxable quantum; (ii) Every dealer discontinuing business during the course of an assessment year, shall be liable to pay tax up to that date if the aggregate of his turnover for the period from the first day of the commencement of the assessment year to the date of discontinuance of his business exceeds the amount of taxable quantum proportionately. Explanation: The dissolution of a firm or association of persons or partition of a Joint Hindu Family or transfer ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the case involving execution of work contract, taxes shall be levied when the taxable quantum Rs. 5,00,000/- onwards. It is admitted in this case that the contractor was paid of Rs. 1,11,930/- towards the work executed of Rs. 4,61,670/- being not liable to be included in the turnover of the Assessee revisionist while calculating the taxable quantum. The Assessee revisionist is not liable to pay any tax on the same, especially in view of the fact that neither the Assessing Authority nor the First Appellate Court nor the Second Appellate Court has held that Assessee revisionist has income from other sources for the assessment year, therefore, the imposition of tax of Rs. 1,11,930/- is illegal, hence, to be set-aside. 10. In that vi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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