9911796707
TMI Blog2023 (4) TMI 256X X X X Extracts X X X X X X X X Extracts X X X X ..... arned Tribunal observed that the goods, viz. ballasts and chips in question fall within the scope of Entry 189 of scheduled goods declared taxable under the OST Act and the transportation of such goods being pre-sale event falling within the ambit of Section 5(2)(iii) read with Section 2(h), the charges relating thereto would form part of taxable turnover. Since no written replies are forthcoming from the side of the Revenue, and the matter is of the year 2015, this Court proceeded to hear the matter on merits on the basis of available material and arguments advanced by respective counsel for the parties - This Court, on perusal of record, finds that the factual position obtained in STATE OF ORISSA REPRESENTED BY COMMISSIONER OF SALES TA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .AA (KO-II) 321/2003-04 in connection with Assessment framed under Section 12(4) of the aforesaid Act, 1947 by the Sales Tax Officer, Koraput-II Circle, Rayagada on 17.12.2003 pertaining to the year 2002-03. 4. With a prayer to set aside the Order of the learned Odisha Sales Tax Tribunal, the petitioner has raised the following questions of law for consideration: A. Whether on the facts and in the circumstances of the case, the order of the Tribunal is perverse and erroneous? B. Whether on the facts and in the circumstances of the case, the Tribunal was justified in not allowing labour and service charges involved in the works contract executed between the Petitioner and the Railways? C. Whether on the facts and in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cidental charges with all lead, lift, etc. complete and crossing of railway lines as per instructions of railway representative. Similar agreement is also executed for supply of ballast in respect of Sambalpur Division of Railways. The assessing authority levied tax @ 12% treating supply of ballast to be goods not specified elsewhere in the schedule of taxable goods. However, he has allowed deduction towards loading charges ascertaining the same to be post-sale service rendered by the dealer. 6. Aggrieved by the demand so raised in the assessment, the petitioner approached the appellate authority under Section 23(1) of the Odisha Sales Tax Act, 1947 ( OST Act for short). The first appellate authority confirmed the assessment with the fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he OST Act, questioning the factual error in the observation of the first appellate authority and cited legal infirmity in such conclusion arrived in the appeal. The learned Tribunal framed the following question: 5. The only point for consideration in these appeals is that: whether the findings arrived at by the learned ACST, Koraput Range, Jeypore in enhancing the demand by not allowing the deduction claimed towards transportation charges, etc. and levying 12% tax on the supply of chips and boulders in justified in the eye of law? 8. In answer to said question, the learned Tribunal observed that the goods, viz. ballasts and chips in question fall within the scope of Entry 189 of scheduled goods declared taxable under the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e incidental charges was to be deducted from the taxable turnover as they are separately charged. He contended that such charges being post sale event, would not form part of sale price as defined under Section 2(h) and thereby eligible for deduction in terms of Section 5(2)(A)(a)(iii) of the OST Act. 10. In support of his contention, Mr. Rudra Prasad Kar placed reliance on the decision of this Court rendered in the case of State of Odisha Vrs. D.K. Construction, 2017 SCC OnLine Ori 157 = (2017) 100 VST 24 (Ori), and submitted that both the issues relating to treatment of supply of ballast and chips as minerals falling within ambit of Entry 117 of the taxable list subject to tax @ 4% and deduction of incidental charges incurred f ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
