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ROHIT RANJAN AGARWAL
S/S Odean Builders Pvt. Ltd. – Appellant
Versus
Commissioner Commercial Tax – Respondent
| Table of Content |
|---|
| 1. connected revisions from the commercial tax tribunal. (Para 1 , 2) |
| 2. key legal questions of appeal on vat. (Para 3 , 4 , 5) |
| 3. details of turnover assessment in works contract. (Para 6 , 7 , 10 , 11) |
| 4. analysis of vat assessment provisions. (Para 8 , 12 , 13 , 14 , 15 , 16 , 17 , 18 , 19 , 20) |
| 5. interpretation of the relevant vat rules. (Para 21 , 22 , 23 , 24 , 25 , 26 , 27) |
| 6. decision to set aside tribunal's finding. (Para 28) |
| 7. final orders to dismiss revenue's appeal. (Para 29 , 30) |
JUDGMENT
Rohit Ranjan Agarwal, J.
These are two sets of connected revisions. The first set of revisions arise out of judgment and order of the Commercial Tax Tribunal, Ghaziabad dated 07.07.2022 passed in Second Appeal No. 101 of 2022 (AY- 2013-14), Second Appeal No. 102 of 2022 (AY- 2014-15), Second Appeal No. 82 of 2022 (AY- 2012-13), Second Appeal No. 81 of 2022 (AY- 2015-16) and Second Appeal No. 212 of 2021 (AY- 2011-12) filed by assessee-revisionist, partly allowing the second appeal.
2. The other set of revisions being Revision No. 3 of 2023, 4 of 2023, 5 of 2023, 6 of 2023 and 7 of 2023 have been filed by the State challenging the judgment dated 07.07.2022 partly allowing five
Sales made outside Uttar Pradesh are excluded from turnover calculations for tax liability under the U. P. Sales Tax Act, reaffirmed by constitutional provisions.
The absence of a provision for deduction of the value of land from the total turnover did not render the machinery provision unworkable under the Kerala Value Added Tax Act and Rules.
The court established that the turnover of sub-contractors does not add to the main contractor's turnover, affirming the single deemed sale principle and preventing double taxation under the Andhra P....
The court ruled that inadvertent errors in sales declarations do not invalidate claims for turnover deductions under the Sales Tax Act.
Assessment orders issued beyond the three-year limit under Section 24(5) of the PVAT Act, 2007 are invalid; powder coating activities constitute a works contract subject to taxation.
Sales of discarded materials are not liable to sales tax if they do not constitute 'business' as defined in the applicable law.
The court ruled that tax assessments must be based on complete documentation, and jurisdictional questions regarding applicability beyond territorial waters remain open.
The taxable turnover of a works contractor for the transfer of property involved in the execution of works contract shall be arrived after deducting the value of goods used in the execution of works ....
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