Madras High Court
M/S.Servo Packaging Ltd vs The Assistant Commissioner (Appeals) on 23 November, 2020
Author: Anita Sumanth
Bench: Anita Sumanth
W.P. No.11020 of 2020
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 23.11.2020
CORAM
THE HONOURABLE DR. JUSTICE ANITA SUMANTH
W.P. No.11020 of 2020
and
WMP. No.13405 of 2020
M/s.Servo Packaging Ltd.,
Rep. by its Director Arun Narayana Menon,
R.S.No.88/1, Pondy - Cuddalore Main road,
Kattukuppam, Manapet post,
Pudhucherry -607 402.
.. Petitioner
Vs
The Assistant Commissioner (Appeals),
Commercial Taxes Department,
Pudhucherry.
…Respondent
Prayer: Writ Petitions filed under Article 226 of the Constitution of India praying to
Writ of Certiorari Calling for records on the file of the respondent Appeal
No.4/CST/2020-21(Appeal) herein in impugned order dated 20.07.2020 quashing
the same.
For Petitioner : Mr.P.Suresh
For Respondent : Mr.J.Kumaran,
Additional Government Pleader
1
http://www.judis.nic.in
W.P. No.11020 of 2020
*********
ORDER
The petitioner has challenged an order of assessment dated 20.07.2020 passed in terms of the Puducherry Value Added Tax Act, 2007 (in short ‘PVAT Act’) and the Central Sales Tax Act, 1956 (in short ‘CST Act’) for the period 2013-14. The issue in question relates to imposition levy of higher rate of tax, since no ‘C’ Form declarations have been filed by the petitioner.
2. At the time of hearing on 05.10.2020, learned counsel for the petitioner had submitted that additional C Forms have been submitted before the Assessing Officer and some have been given credit to. Thus, without this case being cited as a precedent, the respondent officer was directed to complete the revised demand giving credit to the C Forms where appropriate.
3. A memorandum of calculation dated 05.10.2020 has been circulated wherein the following revised demand has been raised:
‘4. I submit that after submitting the C-Form, the Assessing officer has prepared Memorandum of Calculation of tax in respect of M/s.Servo Packaging Limited for the year 2013-14 is as follows:
Sl. Description of items Rate of Taxable Tax due No. tax turnover (Rs.) (Rs.)
1. Interstate sale of goods to 2% 392850720.00 7857014.00 2 http://www.judis.nic.in W.P. No.11020 of 2020 registered dealers with C-Form
2. Interstate sale of goods to 3% 7392711.00 221781.00 registered dealers without C- Form
3. Interstate sale of goods to 5% 172762.00 8638.00 unregistered dealers –URD
4. Interstate sale of goods to 10% 6341.00 634.00 unregistered dealers –URD
5. Penultimate Sales with H- Exempted 10046000.00 0.00 Forms
6. Stock Transfer with F-Forms Exempted 109478298.00 0.00
7. High Sea Sales Exempted 60070637.00 0.00
8. Sales Return - 1024657.00 0.00
9. Discount Sales - 1839908.00 TOTAL 582882034.00 8088067.00 Taxable Turnover Dtermined :Rs. 400422534.00 Exexmpted Turnover Determined :Rs. 182459500.00 Total Turnover Determined :Rs. 582882034.00 CST Output Tax : Rs.8088067.00 ITC brought form VAT : Rs.4500409.00 CST Tax paid : Rs.3357193.00 Advance Tax Paid 2013-14 : Rs. 200000.00 Balance : Rs. 30465.00’
4. The impugned order of assessment stands amended in the light of the revised computation dated 05.10.2020. The petitioner will pay the balance demand as raised within a period of four (4) weeks from date of uploading of this order.
5. This writ petition is disposed in the aforesaid terms. Connected miscellaneous petitions are closed. No costs.
3http://www.judis.nic.in W.P. No.11020 of 2020 23.11.2020 sl Index: Yes Speaking order DR. ANITA SUMANTH, J.
Sl To The Assistant Commissioner (Appeals), Commercial Taxes Department, Pudhucherry.
W.P. No.11020 of 2020and WMP. No.13405 of 2020 4 http://www.judis.nic.in W.P. No.11020 of 2020 23.11.2020 5 http://www.judis.nic.in