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July - 2016 SALES TAX JOURNAL - 55

Volume : 55 Part - 4 JULY - 2016

EDITORS : N. N. PATEL - KUNTAL A. PARIKH

The G.S.T.B. Association 4th Floor, “C” Block, Multi Storyed Building, Lal Darwaja, Ahmedabad. Phone : 25506305 Fax : 25501731 Email : [email protected]

471

No. Particulars By Page No.

1 Editorial N. N. Patel & Kuntal A. Parikh

463

2 President’s Desk Rupesh S. Shah 461

3 +ÉyÉÖÊ{ÉH +NÉl«É{ÉÉ ¶É¥qÉà{ÉÒ »É©ÉW Harish N. Shah 462

4 Fraternal Twins – Central Indirect Taxes and VAT

Uchit N. Sheth 477

5 3D - No Service Tax if Composite Works Contracts includes Land

CA Abhay Desai 480

6 ÊWÅqNÉÒ - +àH HàÊ±ÉeÉà»HÉà~É Sunil Sagar 483

7 swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk J.S.Amin & M.J. Amin 486

8 Gist of Judgments Reported in June, 2016 Lalit M. Leuva 492

9 Gist of the Judgements G. D. Jain 511

10 Advance Note Bhavin Vakil 513

11 Tribunal Judgements N. N. Patel - Ashok J. Patel 515

12 {ÉÉ.´ÉÉÊiÉÎV«ÉH ´ÉàùÉ ~ÉÅSÉ{ÉÉ 2015{ÉÉ +NÉl«É{ÉÉ SÉÚHÉqÉ+Éà{ÉÒ NÉÖWùÉlÉÒ©ÉÉÅ ÷ÚÅHÒ {ÉÉáyÉ

Sachin R. Nakar 520

13 Important Judgements 530

14 Notifications 538

15 Association News Anand S. Jambuwala Shantilal C. Thakkar

539

Continuous Page No. of this issue is 469 to 556 including title.

458

SALES TAX JOURNAL - 55 July - 2016

Thought of the Month : Anywhere you go liking everyone, everyone will be likeable.

Notes:

1. Cheques/DD or Postal Orders should be drawn in favour of the “The Gujarat Sales Tax Bar Association”, payable at Ahmedabad. Outstation Cheques shall not be accepted.

2. Non-receipt of any part of The Sales Tax Journal should be intimated in writing to the Office of the Gujarat Sales Tax Bar Association or through e-mail on [email protected] within fifteen days of the following month to which the journal relates.

3. Total number of pages in any part of The Sales Tax Journal includes its Title page also.

4. Annual Subscription for The Sales Tax Journal is Rs. 1,500/- for the Financial Year from April to March.

5. Publisher: The Gujarat Sales Tax Bar Association.

6. Printed by: Shri V. G. Thakor

7. Printed at: Navprabhat Printing Press, Ahmedabad.

Disclaimer:

All data, information and views published in the articles, columns or in any other format in this Sales Tax Journal, is only for general information. No responsibility or liability is taken by The Gujarat Sales Tax Bar Association or editors or any copyright holders for any injury or damage to any person or property as a consequence of the reading, use or interpretation of its published content. Whilst every effort is made to ensure accuracy, The Gujarat Sales Tax Bar Association, the authors, editors and copyright holders cannot be held responsible for any omissions or errors. The views or opinions expressed are of the writer/s and do not necessarily reflect the views of The Gujarat Sales Tax Bar Association.

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EDITORIAL

N. N. Patel - Kuntal A. Parikh

Read, Writ and Share

Dear Members,

New Committee has taken a charge and Showers have blessed the wonderland!

Monsoon is seasonal reversal wind. South-West monsoon winds bless us with showers. Similarly we, the tax practitioners wish, Reversal Winds blow from Delhi, bless us not only with GST Law but with rights to do Audit also. Whether wind blows as we wish or not, since we are experienced practitioners in the field, ‘Right to do Audit’ under GST Law cannot only be a reason to survive. We would say that if rights of Audit are granted, it would be surplus.

Be that as it may, we do invite members of our association to give their contribution in Journal by expressing their views by writing articles and columns. We do expect our members to express their views not only about VAT laws but also to writ columns and / or articles about other indirect tax laws because under GST regime adjudication procedure, valuation principles, etc. are taken from Excise and Service Tax laws. Therefore, it is pertinent to know about other tax laws also. We do believe that if members would share their knowledge in other than VAT laws also, it would be benefited to all readers.

To enrich our Journal and to make it remarkable, it would be our kind request to all members to Read, Writ and Share.

EDITORIAL

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CONGRATULATION & BEST WISHES

Dr. HIRAL PARIKHThe daughter of Shri Mahendrabhai C. Parikh – A member of our Association and wife of late Shri Malav Pravinbhai Soni (Ex-Committee Member of GSTBA) has been awarded degree of Doctorate in Philosophy by the Gujarat University. The thesis written by her on the subject accountancy / commerce has been accepted for the degree of Doctorate in Philosophy. She is also a member of our Bar Association. We wish her heartiest congratulations for successfully completing her Doctorate (PhD) in the said subject. We wish more success may come in her life.

Meet Desai Devam Sheth Aneri Sheth son of Hetal R. Desai son of Sanjay R. Sheth Daughter of Sanjay R. Sheth

Hirak Shah Viraj Gopani Shraddha Thacker Parthiv Thakkar son of son of (Gopani) son of Rajesh J.Shah Vaikkuth R.Gopani Daughter in Law of Dilipbhai B. Thakkar Vaikkuth R.GopaniThe Brilliant and Shining Sons and/or Daughters of Members of our

Bar Association who have passed their C. A. final examination. We wish them success in their life.

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461


President’s Desk

RUPESH S. SHAH [email protected]

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°……‡©…{……e (PROMENADE)

∂…æÌ‡2…‡©……≈ P…i…… +‡¥…… L…÷±±…… XæÌ‡2 ©……N…« æÌ…‡´… U‡, V´……≈ ª…¥……2‡ {…‡ ª……≈W‡ ±……‡HÌ…‡ S……±…¥…… W> ∂…HÌ‡. §‡{S… ∂…•qÌ PROMENADE {……‡ +o…« U‡ +…2…©…o…“ S……±…¥…÷≈ HÌ‡ ª…æÌ‡±… HÌ2¥…“, W‡{…… ~…2o…“ +… +≈O…‡Y ∂…•qÌ Aq√ß…¥´……‡ U‡. +‡HÌ ª…©…´…‡ P……·e‡ª…¥……2“ HÌ2¥……{…“ XæÌ‡2 WN´…… ~…i… +… {……©…o…“ +…‡≥L……l…“ æÌl…“. V´……2‡ qÌÊ2´……> ª…£Ì2{……≈ ¥…æÌ…i……‡ ±……‡HÌÊ°…´… æÌl……≈ l´……2‡ °…¥……ª…“+…‡{…“ ª…æÌ‡±… ©……`‡ +‡HÌ L……ª… e‡HÌ 2L……l……‡ æÌl……‡, W‡ °……‡©…{……e e‡HÌ {……©…o…“ +…‡≥L……l……‡ æÌl……‡. HÌ´……2‡HÌ L…÷±±…… ©…‡qÌ…{…©……≈ ª…≈N…“l…{…… +‡¥…… W±…ª…… ´……‡X´… U‡, W‡©……≈ •…‡ª…¥……{…“ ¥´…¥…ªo…… {… æÌ…‡´… +{…‡ ∏……‡l……+…‡ æÌ2“£Ì2“ ∂…HÌ‡ +…¥……‡ W±…ª……‡ °……‡©…{……e HÌ…‡{ª…`« HÌæÌ‡¥……´… U‡. +… ∂…•qÌ{…÷≈ +‡HÌ +‡¥…÷≈ ~…i… +o…«P…`{… HÌ2¥……©……≈ +…¥…‡ U‡ HÌ‡ ©……m… qÌÊ2´……ÊHÌ{……2‡ S……±…¥……{……‡ ©……N…« +‡{…“ ¥´……L´……©……≈ +…¥…‡. +… xŒ∫`+‡ ©…÷≈•…>{……‡ ©…2“{… eƒ…>¥… L…2…‡ °……‡©…{……e U‡.

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`ƒ…{ª…£Ì2 (TRANSFER)

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¥…Ã∂…~…Ì (WORSHIP)

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O…÷~… (GROUP)

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~……‡©~…ª… (POMPOUS)

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Œ¥æÌ~… (WHIP)

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�•…`HÌ…‡>{… +‡`±…‡ ∂…÷≈ ?

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•…‡{`©… ¥…‡>` (BANTAM WEIGHT)

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+…2.+‡S…. £Ì‡HÌ`2 (RH FACTOR)

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MEHSANA SALES TAX BAR ASSOCIATION

Managing Committee for the year 2016-17

Shri Kaushik N. Chhabda Shri Arpan A. Yagnik President Hon. Secretary

Shri Janak J. Bhavsar Shri Harshadkumar V. Oza Joint Secretary I. T. Cell


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FRATERNAL TWINS – CENTRAL INDIRECT TAXES AND

VAT

Fraternal twins are siblings who are not completely identical but nonetheless they are twins. Similarly, while Central Excise, Customs, Service Tax and Value Added Tax may have their own peculiarities, they are species of the same genus. Therefore the law decided in the context of one is likely to be relevant even in the context of another. The objective of this column is to highlight decisions rendered in the context of Central Indirect Taxes which are relevant to the provisions of the Gujarat Value Added Tax Act, 2003.

Exemption was available to lenses which were required to be customized before being fitted for a particular customer. Customs tariff changed from 6 digit entries to 8 digit entries. Thereafter exemption denied.

Held that the change in tariff was only as part of the numbering scheme and could not lead to denial of exemption to lenses without any change in language of notification

Many classification issues raised under the GVat Act on the ground of subsequent events even though there is no change in the language of the relevant entry.

Essilor India Pvt. Ltd. v/s Commissioner of Customs 2016 (335) ELT 584 (SC)

The assessee was importing spectacle lenses and he was claiming exemption under the Customs Act, 1962. Earlier the Customs Tariff itself provided for Nil rate of duty in respect of the spectacle lenses. Thereafter from the year 2004 the tariff entry for spectacle lenses, intra-ocular lenses and contact lenses contained rate of 8%. Simultaneously the spectacle lenses, intra-ocular lenses and contact lenses were given exemption from payment of duty. From 28.2.2005 8 digit headings were introduced in respect of tariff entries. The classification of the spectacle lenses was thereafter changed to the entry for “semi-finished spectacle lenses” and the benefit of exemption was denied on the ground that the exemption was admissible only in respect of finished spectacle lenses. The Customs Excise and Service Tax Tribunal confirmed such view of the Customs department. The assessee filed appeal against such order before Hon. Supreme Court.

Uchit N. Sheth - Advocate - [email protected]

Fraternal Twins – Central Indirect Taxes and VAT

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View of Hon. Supreme CourtHon. Supreme Court observed that the change in the tariff structure from 6

digit entries to 8 digit entries was only with a view to facilitating information about state wise revenues and there was no change in the tariff regime. A paragraph of the notification was referred to wherein it was clearly observed that the amendment did not involve any substantive change in the existing notification. Hon. Supreme Court observed that there was no change in the nomenclature of the exemption notification on the basis of which the spectacle lenses of the assessee were granted exemption. On such basis it was held by Hon. Supreme Court that the assessee would continue to get the exemption which was earlier granted to the assessee by the department itself and that the change in tariff entries would not have any bearing on the issue.

Applicability of the judgement to the GVat ActThere are many instances under the Gujarat Sales Tax Act, 1969 (herein after

referred to as “the Sales Tax Act”) as well as under the Gujarat Value Added Tax Act, 2003 (herein after referred to as “the Vat Act”) and the Gujarat Tax on Entry of Specified Goods into Local Areas Act, 2001 (herein after referred to as “the Entry Tax Act”) wherein the department has changed its stand on a particular issue on the basis of an event or amendment which as such should not have been treated as relevant. Examples are as under:

(1) Classification of patasha, sakaria, harda, alchidana, etc

Hon. Supreme Court had held in the case of The State of Gujarat V/S Sakarwala Brothers 19 S.T.C. 24 (S.C.) that patasa, harda and alchidana are covered by entry relating to sugar since the term “sugar” had been defined with reference to the entry under the Excise law. Thereafter there were certain changes in the Excise tariff which were not at all relevant in so far as the Sales Tax Act was concerned. Even then the sales tax department took a view that after the changes in the excise law patasha, harda and alchidana would not remain exempt under the Sales Tax Act. Hon. Gujarat High Court in the case of State of Gujarat v/s Virumal Santumal 72 VST 403 (Guj.) analyzed the legislative history relating to the entry of “sugar” and came to the conclusion that all forms of sugar continued to remain exempt. It was noted in the judgement that even the Sales tax department had expressed such view by way of public circular and even then different view was being taken in assessments.

(2) Entry tax on tractors

Entry tax was expressly introduced to protect the interest of local dealers in cases where rate of sales tax in other States was lower than the rate of sales tax in Gujarat. It has time and again been clarified that the rate of entry tax has a direct linkage to the rate of sales tax/value added tax. Tractors attracted 4% sales


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tax under the Sales Tax Act. Even after the introduction of the Vat Act tractors continued to be governed by a separate entry for which rate of tax prescribed was 4%. As against this the rate of entry tax on motor vehicles was 12% which was ultimately increased to 15%. Thus it was never the intention of the legislature of the government to treat tractors as motor vehicles. However huge demand has been raised on tractor manufacturers by treating tractors as motor vehicles for the purpose of entry tax on the basis of a judgement of Hon. Gujarat High Court rendered in the context of Motor Vehicles Act. Thereafter on the basis of representations made from the trade, levy of entry tax on tractors in excess of 5% has been exempted. However this has been done prospectively and hence the issue as to whether entry tax can be levied on tractors in respect of past period survives and it would require decision by Hon. High Court where matters in this regard are pending.

(3) Prawn feed

A determination order was passed under Section 62 of the Sales Tax Act in the case of West Coast Water base Pvt. Ltd. wherein prawn feed was held to be classifiable under the Entry for “Cattle feed” and therefore exempt from sales tax. Thereafter even under the Vat Act the Schedule entry for “Cattle feed” was materially kept the same and hence prawn feed continued to be treated as exempt. On 1.4.2012 a separate entry “Aquatic feed” was introduced in the exemption notification issued under Section 5(2) of the Vat Act. On this basis view has now been taken in a number of cases that aquatic feed was taxable for the period prior to 1.4.2012 even though there was a determination order holding that it was exempt from tax.

ConclusionThus the Government / department has been known to change its stand on

several issues even though express intention to the contrary was conveyed on earlier occasions. In an ideal scenario if once a conscious decision is taken to exempt or not levy tax on particular commodities by accepting a particular interpretation then it is expected from the Government / department that it sticks to such stand. Dealers arrange their business on the basis of assurances/views expressed by the Government. Even if there is a different judicial interpretation by some Court, the Government / department should be firm enough in sticking to its policy decision which was admittedly in favour of the dealers earlier. However if the department indeed changes its stand then the dealer is left with no option but to litigate on the issue. In litigation the legislative history and departmental pronouncements such as determination order or public circular need to be relied upon. The judgement of Hon. Supreme Court in the case of Essilor India Ltd. (supra) wherein it has been held that the assessee continued to be eligible for exemption as was held earlier by the Customs department itself since there was no change in the language of the exemption notification can be helpful in such cases.


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CA Abhay Desai - [email protected]

3DNO SERVICE TAX IF COMPOSITE WORKS CONTRACTS INCLUDES LAND

Lao Tzu said “The key to growth is the introduction of higher dimensions of consciousness into our awareness”. Thinking about an issue only from one-dimension may result in faulty action. This is also true for indirect taxes. One has to think from all points of view to get the best answer. This column attempts to discuss various issues pertaining to indirect taxes from all the three dimensions i.e. Central Excise, Service Tax & VAT.

INTRODCUTIONHon. Delhi High Court in the case of Suresh Kumar Bansal v. Union of

India [2016] 70 taxmann.com 55 (Delhi) dated 03.06.2016 has held that Rule 2A of Service Tax (Determination of Value) Rules, 2006 shall not apply when the consideration for a composite works contract includes the value of land and hence such contracts shall not be liable to service tax. Let us understand the said decision and its implications.

FACTS OF THE CASEPetitioners had entered into a composite contract with the builders to buy

flats in a multi-storey group housing project named ―Sethi Group - Max Royal being developed by the builder in Sector 76, Noida, Uttar Pradesh. The builder had in addition to the consideration for the flats also recovered service tax from the Petitioners, which is payable by him for services in relation to construction of complex and on preferential location charges. Petitioner challenged the levy of service tax both on the construction service as well as preferential location charges.

ISSUES BEFORE THE COURTMoot question before the Hon. Delhi High Court was whether the option under

Rule 2A (ii) of Service Tax (Determination of Value) Rules, 2006 shall apply to a composite works contract when the value of contract includes the value of land. Another question before the Hon. Court was whether charges collected for giving a preferential location can be considered as a service.

DECISION OF THE COURT & REASONINGHon. Delhi High Court held that Rule 2A (ii) shall not apply to composite works

contract when the value of contract includes the value of land. Let us understand the reasoning for said decision.

3D - No Service Tax if Composite Works Contracts includes Land

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Under Rule 2A of Service Tax (Determination of Value) Rules, 2006 value of service involved in the composite works contract can be determined as follows:

1) Splitting the contract (when land is not part of contract value): Under this method as per Rule 2A (i), value of service shall be total value of contract less the value of transfer of property in goods involved in the execution of the said works contract. As per explanation (c) value adopted for the purposes of payment of value added tax, shall be taken as the value of transfer of property in goods involved in the execution of the said works contract for determining the value of works contract service Under this method there is no controversy about the inclusion of value of land as a part of taxable service. Moreover Hon. Punjab and Haryana High Court in the case of CHD Developers Ltd. v. State of Haryana [2015] 57 taxmann.com 315 (Punjab & Haryana) has held that value of land must be allowed as a deduction in such circumstances when the contract is bifurcated into individual components. Practically this method is not preferred by the service providers as the amount to be claimed as deduction towards value of material and land involved is not easily ascertainable.

2) Composition scheme: If the consideration for composite works contract cannot be bifurcated into service and goods portion, service provider can choose to pay tax as per Rule 2A (ii) by arriving at the value of service which is 40% of total amount charged in case of original works or 70% of total amount charged in case of other works contracts.

In the present case, issue is with regard to option under Rule 2A (ii). Hon. Delhi High Court held that as Rule 2A (ii) does not provide for the deduction of value of land, the mechanism to tax such contracts fail as the Act provides for levy of service tax only on the service component involved in the composite works contract. Reliance was placed on following decisions:

a) In Mathuram Agrawal v. State of M.P. (1999) 8 SCC 667, the Supreme Court held that in a taxing Act it is not possible to assume any intention or governing purpose of the statute more than what is stated in the plain language. It is not the economic results sought to be obtained by making the provision which is relevant in interpreting a fiscal statute. Equally impermissible is an interpretation which does not follow from the plain, unambiguous language of the statute. Words cannot be added to or substituted so as to give a meaning to the statute which will serve the spirit and intention of the legislature. The statute should clearly and unambiguously convey the three components of the tax law i.e. the subject of the tax, the person who is liable to pay the tax and the rate at which the tax is to be paid. If there is any ambiguity regarding any of these ingredients in a taxation statute then there is no tax in law. Then it is for the legislature to do the needful in the matter.‖

b) Supreme Court in Govind Saran Ganga Saran v. CST: (1985) 155 ITR 144 (SC) wherein the Court held that the components which enter into the concept of a tax are well known. The first is the character of the imposition known by its nature which prescribes the taxable event attracting the levy, the second is a clear


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indication of the person on whom the levy is imposed and who is obliged to pay the tax, the third is the rate at which the tax is imposed, and the fourth is the measure or value to which the rate will be applied for computing the tax liability. If those components are not clearly and definitely ascertainable, it is difficult to say that the levy exists in point of law. Any uncertainty or vagueness ill the legislative scheme defining any of those components of the levy will be fatal to its validity.‖

c) In Commissioner Central Excise and Customs, Kerala v. Larsen & Toubro Ltd. (2016) 1 SCC 170 the Supreme Court held that since neither the Act nor Rules provided for any machinery provisions to exclude the non-service element from a composite contract, the taxable services referred in clauses (g), (zzd), (zzh), (zzq) and (zzzh) of sub-section 105 of Section 65 of the Act could only refer to services in relation to a service contract simplicitor and not to composite contracts.

d) In CIT v. B. C. Srinivasa Shetty (1981) 2 SCC 460, the Supreme Court held that the charging Sections and the computation provisions together constitute an integrated code and the transaction to which the computation provisions cannot be applied must be regarded as never intended to be subjected to charge of tax.

Hence it held that neither the Act nor the Rules framed therein provide for a machinery provision for excluding the value of land and hence no service tax can be imposed on composite works contract which includes the value of land. Hon. Court however upheld the stand of the department that consideration received for preferential location amounts to a service.

CONCLUSIONIt must be noted that Punjab and Haryana High Court in the case of CHD

Developers Ltd. v. State of Haryana [2015] 57 taxmann.com 315 (Punjab & Haryana) had held that as the composition method is optional in nature, once a dealer opts for composition scheme, he gets various advantages and privileges which otherwise are not available to ordinary VAT dealers. As the composition provisions are not charging provisions, composition tax is to be paid on the total consideration and this could not be challenged. Hence value of land cannot be excluded under the composition method. In our article dated 25.06.2015 we had opined that the said view is incorrect and value of land cannot be a part of taxable turnover in VAT under the composition scheme. Hon. Delhi High Court (supra) has not discussed the decision of CHD Developers Ltd. but has implicitly differed with the view expressed by Hon. Punjab and Haryana High Court. One more point to consider in this judgment is that the challenge to levy of service tax was not made by the service provider but by the service receiver. It must also be noted that attention of Hon. High Court was not drawn to Notification no. 26/2012 – ST which clearly stipulates that value of land shall be part of the consideration to claim abetment. The said decision however shall be very helpful under GVAT Act as Notification No. (GHN-88)VAT-2006-S.14A(4)-TH does not expressly distinguish between works contract with land and without land.


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Sunil Sagar - Advocate - [email protected]

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yMk÷ ¼khíkeÞ LkÚke. y{urhfk íkhVe ykŠÚkf ð÷ý Ähkðu Au.” h½whk{ rð»ku ykÃkýku yr¼«kÞ çkË÷kþu. yuf yr¼«kÞ yuðku Ãký çktÄkþu fu {kLkLkeÞ ðzk«ÄkLk fu{ [qÃk Au? ðzk«ÄkLkLke yk rð»kÞLke [qÃkfeËe ykÃkýLku ðzk«ÄkLk «íÞu Lkfkhkí{f yr¼«kÞ íkhV ÷E sþu Ãký íÞkts ÃkkAtwt r[ºk çkË÷kÞ Au. yýoð økkuMðk{eLkk ELxhÔÞw{kt ðzk«ÄkLk çkhkçkh ¾eÕÞk Au yLku h½whk{LkLke {kUVkx «þtMkk fhu Au yLku ykzfíkhku Eþkhku fhu Au {kºk MkMíke ÷kufr«Þíkk ¾kíkh øk{u íkuðkt rLkðuËLkku Lk fhðkt òuEyu. nðu ykÃkýku yr¼«kÞ Mðk{e rðþu Ãký çkË÷kÞkuLku?

{kýMk ÃkkuíkkLku {kxu su yr¼«kÞ çkktÄu íku fhíkkt (íkuLkku) þºkw (íkuLku {kxu) çkktÄu íku{kt MkíÞLke {kºkk ðÄw nkuÞ Au. øk¼hw ÔÞrfík yr¼«kÞ Mkk{u zøkzøke òÞ Au. {q¾koyku íkuLkku «ríkfkh fhu Au, þkýkyku íkuLkku íkku÷ fhu Au yLku fkçku÷ {kýMkku íkuLku Ëkuhðu Au. {qh¾kE¼Þkou yr¼«kÞ yu {qh¾ yr¼«kÞ s Au - ¼÷u Lku íku ÷k¾ku ÷kufkuLkku nkuÞ ! (ynª EM÷kr{f hksðx ÞkË ykðu AuLku?)

fkuE ÔÞÂõík ík{khku yr¼«kÞ ÷uðk ykðu íÞkhu nfefík{kt AwÃkkÞu÷wt fkhý íkku yu nkuÞ Au fu, íku ÔÞrfík ÃkkuíkkLkk yr¼«kÞLku Ãkw»x fhðk MkkÁt ykðu Au, íku{kt MkwÄkhk fhðk {kxu Lkrn. ík{khu yufË{ ¼zfku WíÃkÒk fhðku nkuÞ íkku, Mkk{Mkk{k yr¼«kÞku Ähkðíke çku ÔÞrfíkykuLku ¼uøke fhe Ëku. xe.ðe. WÃkh rðrðÄ ÃkûkLkk «ríkrLkrÄykuLke [[koyku fux÷e hMk«Ë, çkq{çkhkzkÞwõík Ãký rLkhÚkof nkuÞ Au Lku? rLkhÚkof yr¼«kÞkuLkk ÞwØ{ktÚke Ãký ykÃkýLku ykLktË {¤íkku nkuÞ Au. nk, yYý sux÷e - frÃk÷ rMkççk÷, yku{Ãkwhe - LkMkYËTeLk þknLke [[koyku, yr¼«kÞku òuðk - Mkkt¼¤ðk sÕMkku Ãkze òÞ Au - fkhý fu yu{Lke ô[e çkkirØf «rík¼k, ÃkhMÃkh MkL{kLk, íkfoþwØ Ë÷e÷kuLkk {nkMkkøkh{kt ykÃkýu {òLke Ak÷fku {kýeyu Aeyu.

MkqVe MkkrníÞLkwt yuf {ÍkLkwt Ãkkºk yux÷u {wÕ÷k LkMkeYrÆLk. yu{Lkk SðLk{kt çkLku÷e ½xLkkykuÚke yu{Lke ÃkíLkeLkku {wÕ÷k rðþu ({wÕ÷k ÃkíLkerLk»X nkuðk AíkktÞ) yr¼«kÞ çkË÷kíkku LkÚke yuLke hrMkf fnkýe yk hne...

yuf ðkh {wÕ÷k ykurVMkÚke ½hu ykðu Au, íÞkhu yu{Lkkt ÃkíLkeLku fkux WÃkh yuf ÷ktçkku ðk¤ {¤u Au. yLku yu frsÞkÚke ½hLku ºkkrn{k{ fhe {qfu Au. yu {wÕ÷kLku Ä{fkðíkkt fnu Au, “ík{u sYh fkuE ÞwðkLk AkufheLkk «u{{kt ÷køkku Aku!” Äehs yLku þktríkÚke {wÕ÷k Mk{òðu Au fu, “òu nwt çkòhLke røkhËe{ktÚke ÃkMkkh ÚkELku ½hu ykðíkku níkku. {khk{kt rðïkMk hk¾... yu ¼ez{kt yLkkÞkMku fkuELkku ðk¤ {khk fkux Ãkh Ãkze økÞku nþu.” (ÃkíLkeLkku yr¼«kÞ nS çkË÷kÞku LkÚke) Ãký ÃkíLkeLku {wÕ÷k Ãkh hrík¼kh ¼hkuMkku Lkrn. yu {wÕ÷kLku Ä{fkððkLkwt [k÷ws hk¾u Au.

çkeò rËðMku ßÞkhu {wÕ÷k ½hu ykðu Au íÞkhu ÃkíLke yu{Lkk fkux Ãkh MkVuË ðk¤ swyu Au, “fk÷u íkku ík{u ÞwðkLk AkufheLkk [¬h{kt níkk yLku yksu yuf ½hzeLkk †eLkk MktçktÄ{k? yhhh... ík{u fuðk ÷tÃkx Aku ? ík{u {kÁt SðLk çkhçkkË fhe LkkÏÞwt...”

íÞkh ÃkAeLkk rËðMku, ½hu ykðíkkt Ãknu÷kt {wÕ÷kLku yu{Lke ÃkíLkeLkku frsÞku, ff¤kx çkhkçkh ÞkË níkkt. yLku íkuÚke íku{ýu ½h{kt Ëk¾÷ Úkíkk Ãknu÷kt s ÃkkuíkkLkku fkux çkhkçkh MkkV fhe ËeÄku. ½h{kt ykðíkkt s ÃkíLkeyu WÄzku ÷uíkkt fkux çkhkçkh íkÃkkMke òuÞku Ãký yuLku yuf Ãký ðk¤ Lk Ëu¾kÞku. {wÕ÷kLku ÚkÞwt fu nkþ nðu AqxÞk Ãký ÃkíLkeíkku yk¾hu ÃkíLke Au yLku yu Ãký {wÕ÷kt LkMkeYËTeLkLke. yuýu ºkkz ÃkkzeLku fÌkwt, “ík{u fux÷k çkË{kþ Aku! yksu íkku ík{u yx÷e nðu ÃknkU[e økÞk fu xk÷ðk¤e MºkeLku Ãký Akuzíkk LkÚke.” yk{ fnuíkkt


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yu yk¢tË fhðk ÷køke. ÔÞrfíkLkwt {Lk yuLke Mk{ûk hnu÷e MkwtËhíkkLku òuðkLkk çkË÷u su ykÃkýe Mk{ûk LkÚke yu{kt s ¼xfÞk fhíkwt nkuðkÚke ÔÞrfíkLku Ëw:¾Lkku yLkw¼ð ÚkkÞ Au. Ãkrík «íÞuLkk yze¾{ yrðïkMkLku fkhýu ÃkíLkeLkku yr¼«kÞ çkË÷kíkku s LkÚke. øk÷ík yr¼«kÞ Mkk{u ÃkíLkerLk»XkLkk MkkitËÞoLkku ynª Ãkhk¼ð ÚkkÞ Au.

MkßsLk ÔÞrfíkLkwt yuf ÷ûký yu Au fu «íÞuf yr¼«kÞLkk {ík¼uË ðu¤k, yuLku ðkË-rððkËLkku {wËTku çkLkkðe Ëuíke LkÚke.

yLku ònuh yr¼«kÞ yux÷u hkuøk[k¤k {kVf Vu÷kÞu÷ ¾kLkøke fwÚk÷eyku. rVÕ{ f÷kfkhku rð»ku yk çkkçkík{kt yu{Lkwt ¾kLkøke SðLk Ãký çkÄk {kýíkk nkuÞ Au. fÞkhuf íkku yk rVÕ{e nMíkeyku òýeòuELku ykðk MktçktÄkuLkk økÃÃkkt nktfíke nkuÞ Au. Ãký Mk{ksLku MkkËwt Lkrn Ãký íke¾wt ík{ík{íkwt ÔÞtsLk òuEíkwt nkuÞ Au.

¼økðkLk çkwØLkk «¾h rðîkLk rþ»Þku{kt MkkheÃkw¥k {kuøøkk÷Lk «Úk{ Lktçkhu økýkÞ Au. ¼økðkLk çkwØu MðÞt fÌkwt fu, “{khk fhíkkt Ãký MkkheÃkw¥k ÄB{ (çkkiØ Ä{oLkk) rMkØktíkku ðÄkhu Mkkhe heíku Mk{òðe þfu Au.” yuf ð¾ík Mkns ðkíkko÷kÃk{kt {wøøkk÷Lku fÌkwt fu, “¼qíkfk¤{kt yLkuf çkwØku ÚkÞk Au yLku ¼rð»Þ{kt Ãký yLkuf Úkþu. yíÞkhu Ãký yk søkík{kt yLkuf çkwØku rð[he hÌkk Au Ãký nu ¼økðtík, yk Mkðo çkwØku{kt ykÃk çkÄkÚke ©u»X Aku.”

Äehs, þkíkk yLku Lk{úíkkLkk {nkMkkøkh økkiík{ {kºk nMkeLku [qÃk hÌkk. Úkkuzeðkhu íku{ýu ÃkqAÞwt fu “MkkheÃkw¥k ¼qíkfk¤{kt ÚkE økÞu÷k ík{k{ çkwØkuLkkt [rhºk þe÷, «¿kk, rMkrØ rðþuLke ÃkqhuÃkqhe òýfkhe íkkhe ÃkkMku Au?”

{kuøøkk÷Lku fÌktw, “Lkk, «¼w.”çkwØu Vhe ÃkqAÞwt fu, “¼rð»Þ{kt ÚkLkkh çkwØkuLkkt [rhºk, þe÷, «¿kk, rMkÂØ rð»kuLkwt MktÃkqýo ¿kkLk íkwt Ähkðu

Au ?” {kuøøkk÷Lku fÌkwt,“Lkk ¼økðtík.”çkwØu nMkeLku ÃkqAÞwt fu,“{khkt [rhºk, þe÷, «¿kk, rMkÂ‡Ä rð»ku òýðk-Mk{ksðk suðwt Au íku çkÄwt ]MktÃkqýo

heíku òýe ÷uðkLke ¾kíkhe íkLku ÚkE Au? {kuøøkk÷Lku fÌkwt. “ykÃkLkk yøkkÄ yLku yLktík [rhºkLkku íkkøk nwt Ãkk{e þfÞku LkÚke.”

Úkkuzeðkh [qÃk hÌkk ÃkAe çkwØu fÌkwt fu, “íkku ÃkAe MkkheÃkw¥k, íkkhe ðkýe{kt ykx÷e çkÄe ¾kíkhe MkkÚkuLkku yr¼«kÞ íkwt fuðe heíku ykÃke þfu? Mkh¾k{ýe fhLkkhu íkku çkÄkLkk økwýËku»k «{ký-Ãkwhkðk MkkÚku Mk{sðk-òýðk sYhe Au.”

ykÚke yr¼«kÞ Wíkkð¤u, Mkíðhu, ÷køkýe fu {kLÞíkk fu yLkwøkún-ÃkqðoøkúnÚke «uhkELku ykÃkðk{kt þkýÃký LkÚke. yLku AuÕ÷u... “çkeòLkku yr¼«kÞ ík{khkt fhíkkt Mkkð y÷øk nkuÞ íkku íku fkhýu yuLku Wíkkhe Lk Ãkkzþku. fËk[ ík{u çktLku ¾kuxk nku!”

• • •


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su. yuMk.y{eLk-{Äwfh su.y{eLk-yuzðkufux [email protected]

WÖqÒ WÖqÒ +qÉ±ÉlÉÉà{ÉÉ

+NÉl«É{ÉÉ SÉÚHÉqÉ

(31) Central Sales Tax - Inter State Transfers not by way of sale but including Job Work and goods return - Furnishing of form - F Mandatory. If declaration not issued by State in Form - F and failure to produce it not dealer’s fault, he may request assessing officer to take that circumstance into consideration. Assessing authority can pass such orders as permissible in law.

Circulars cannot be interpretad to dispense with productin of Form - F. Trade circulars cannot be conferary to statute.

fuLÿeÞ ðu[kýðuhku - {k÷Lkk yktíkh hkßÞ ðu[ký rMkðkÞLkk òuçkðfo yLku {k÷Ãkhík MkneíkLkk ðnuðkhku {kxu Vku{o - yuV hsq fhðwt fkÞËkfeÞ heíku VhSÞkík ({uLzuxhe) Au. òu MktçktrÄík hkßÞ íkhVÚke Vku{o - yuV EMÞw fhðk{kt Lkk ykðíkwt nkuÞ yLku ykðk Vku{o-yuV hsq fhðk{kt ðuÃkkheLke fkuE rLk»fk¤S fu rLk»V¤íkk {kxu ðuÃkkhe Ãkkuíku sðkçkËkh Lkk nkuÞ íkku íkuýu ykfkhýe yrÄfkheLku yk çkkçkík MÃkü heíku sýkððe òuEyu yLku yk {wÆku Ãký ykfkhýe yrÄfkhe rð[khýk{kt ÕÞu íkuðe rðLktíke fhðe òuEyu yLku ykfkhýe yrÄfkheyu Ãký Mktòuøk æÞkLk{kt ÷E ÃkrhÃkºkLke Mkq[Lkk {wsçk Lkrn Ãký fkÞËkfeÞ òuøkðkE {wsçkLkku ykfkhýe ykËuþ ÃkMkkh fhðku òuEyu. ÃkrhÃkºkkuLkwt yÚko½xLk Lk fhíkkt fkÞËkfeÞ òuøkðkE yLkwMkkhLkku ykfkhýe yrÄfkhe©eyu ykËuþ fhðku òuEyu, íkuðwt Lkk{Ëkh {wtçkE nkEfkuxuo Xhkðu÷ Au.

òuLMkLk {ÚkuÞ fur{fÕMk «k. ÷e{exuz rðYî {nkhk»xÙ hkßÞ {wtçkE nkEfkuxo íkk.16-02-2016 - 91 ðeyuMkxe 385

(32) MkŠðMk xuûk : fLMxÙfþLk ykuV yufuzu{ef ç÷kuf Vkuh ELzeÞkLk ELMxexâwx ykuV xufLkku÷kuS

fLMxÙfþLk ykuV yufuzu{ef ç÷kuf Vkuh ELzeÞkLk ELMxexâwx ykuV xufLkku÷kuSLku økð{uoLx ykuÚkkuhexe økýeLku MkŠðMk xuûk{ktÚke {wÂõík {¤ðkÃkkºk Au, íkuðwt Lkk{Ëkh Ãkxýk nkEfkuxuo XhkÔÞwt Au.

(1) LkkurxVefuþLk Lkt. 25 / 2012 - yuMkxe - íkk.20-06-2012(2) LkkurxVefuþLk Lkt. 2 / 2014 - yuMkxe - íkk.30-01-2014(3) LkkurxVefuþLk Lkt. 6 / 2015 - yuMkxe - íkk.01-03-2015

MkÃkwhS Ãkk÷wLkS yuLz ftÃkLke ÷e{exuz rðYî fr{þLkh©e, fMxBMk, MkuLxÙ÷ yufMkkEÍ yuLz MkŠðMk xuûk, Ãkxýk yuLz yÄMko

Ãkxýk nkEfkuxo íkk.03-03-2016 - 91ðeyuMkxe 426

swËe swËe yËk÷íkkuLkk yøkíÞLkk [qfkËk

500

487


(33) yuLxÙe : MxkuLk [eÃMkWhether fall within taxable entry not material residuary clause exemption

clause applies

Lkk{Ëkh rºkÃkwhk nkEfkuxuo Xhkðu÷ Au fu MxkuLk [eÃMk xuûkuçk÷ LkkUÄ{kt Ãkzu Au, íku y÷øk çkkçkík Au Ãký íkuLku huMkezâwyhe õ÷kuÍ ÷køkw Ãkzu fkhý fu yk [eÃMk çkktø÷kËuþ{ktÚke ykÞkík fheLku ðfoMk fkuLxÙuõx{kt ðkÃkhðk{kt ykðe níke. ykÚke ðuÃkkheLke MxkuLk [eÃMkLke ‘ykÞkík’ ðuhkÃkkºk Xhíke Lk níke.

MðÃkLkfw{kh þkn rðYî rºkÃkwhk hkßÞ rºkÃkwhk hkßÞ íkk.21-07-2014 - 91 ðeyuMkxe 434

(34) ðfoMk fkuLxÙuõx - Mkçk fkuLxÙuõxÃkexeþLkh ðuÃkkhe LkkUÄkÞu÷ ðuÃkkhe níkk. fuhk÷k Mxux fLMxÙfþLk fkuÃkkuohuþLk ÷e{exuz (fkuÃkkuohuþLk) fu

su fuhk÷k hkßÞ MkhfkhLke {k÷efeLke ftÃkLke níke íkuýu MkçkfkuLxÙuõx{kt yk ðuÃkkheLku fk{ ykÃku÷wt níkwt.fuhk÷k yuõxLke f÷{-8 {wsçk økð{uoLxLkwt fk{ fhðk{kt ykðu íkku íkuðk ðfoMk fkuLxÙuõx WÃkh 5 xfk

÷u¾u ðuhku ÷køku íkuðe òuøkðkE níke. fk{ Ãkq\ ÚkE økÞk ÃkAe fkuÃkkuohuþLku ðuÃkkheLku [qfððkLke Úkíke hf{{kt 7 xfk ðuhku [Zkðe çke÷ çkLkkðíkk yhsËkh ðuÃkkheyu fuhk÷k nkEfkuxo{kt hex fhe fu íkuLkk çke÷{kt 5 xfk ðuhku fkÃkðkLkk çkË÷u 7 xfk ÷u¾u ðuhku fkÃku÷ íku fkÞoðkne økuhfkÞËuMkh níke.

Lkk{Ëkh fkuxuo XhkÔÞwt fu fuhk÷k Mxux økð{uoLkx yuf y÷øk yÂMíkíð Ähkðíkwt hkßÞ Au yLku fkuÃkkuohuþLk yuf heíku òuEyu íkku y÷øk yuLkxexe Au. fkuÃkkuohuþLkLku økð{uoLx Lkk økýe þfkÞ.

fkÞËk{kt su hkník ykÃke Au íku Mkhfkhe fk{kuLku hkník ykÃke Au ßÞkhu yk fk{ fkuÃkkuohuþLku yhsËkh ðuÃkkheLku ftÃkLkeLke nuMkeÞíkÚke ykÃku÷ Au {kxu íkuLku su ÷k¼ økð{uoLxLkk fk{kuLku {¤ðkÃkkºk Au íku ÷k¼ fkuÃkkuohuþLkLku {¤ðkÃkkºk LkÚke.

ytík{kt Lkk{Ëkh fkuxuo ðuÃkkheLke hex yhS Lkk{tsqh fhe yLku fkuÃkkuohuþLku fkÃku÷ 7 xfk ÷u¾u ðuhkLke hf{ fkÞËuMkh nkuðkLkwt XhkÔÞwt.

rLkÍk{wÆeLk rðYî zuÃÞwxe fr{þLkh, ðfoMk fkuLxÙuõx, f{þeoÞ÷ xuûkeMk, xuûkxkðh, fuhk÷k nkEfkuxo íkk.08-10-2015 - 90 ðeyuMkxe 251

(35) ykÞkík ËhBÞkLkLkkt ðu[kýku¼khík Ëuþ{kt Úkíke çktø÷kËuþ{ktÚke ykÞkík (Import) WÃkh rºkÃkwhk ðuÕÞw yuzuz xuûk yuõx, 2004

nuX¤ ðuhku ykfkhðkLke rºkÃkwhk hkßÞLku Mk¥kk LkÚke. ykÚke ykfkhýeLke LkkurxMk íku{s ykfkhýe ykËuþ økuhfkÞËuMkh Xhkððk{kt ykÔÞkt. ¾kíkkLke yu Vhs níke fu ykðku {k÷ (MxkuLk [eÃMk) rºkÃkwhk ÷kÔÞk ÃkAe íkuLkwt þwt ÚkÞwt íku òýðkLke yLku íkuðk ðnuðkh WÃkh ðuhku ykfkhðkLke Mk¥kk níke yLku yk Mk¥kk ¾kíkwt rºkÃkwhk ðuÕÞw yuzuz xuûk yuõx, 2004Lkk fkÞËk nuX¤ ðkÃkhe þõÞwt nkuík.

It was for the Department to find out what the dealer did with the goods after importing them into Tripura. The Department was at liberty to take further action strictly in accordance with the provision of law.

{u. çkkçke çkuøk{ yõíkh rðYî rºkÃkwhk hkßÞ yLku çkeò rºkÃkwhk nkEfkuxo íkk.10-03-2016 - 91 ðeyuMkxe 439


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488


(36) yuLxÙe : hku-hçkh

yLkwMkqr[Lke LkkUÄLkk yÚkoÄxLk{kt - yuûkÃkxo yuðezLMk hsq ÚkkÞ íkku íku Mðefkhðku òuEyu. hçkh çkkuzoLkku yr¼«kÞ MðefkÞkuo.

Sales Tax - Rubber - concessional rate of tax on purchase of RAW RUBBER for manufacture of finished product in State Rubebr compound OR Compound of rubber whether finished products. Expert evidence including certificate and affidavits of Rubber Board that it is finished product. Dealer entitled to Reduced rate of tax.

fuhk÷k hkßÞ rðYî yu{. ykh. yuV. ÷e{exuz fuhk÷k nkEfkuxo íkk.06-01-2016 - 90 ðeyuMkxe 304

(37) [ufÃkkuü :

íkk.18-10-2015Lkk hkus çku ðuÃkkheykuLkku {k÷ hðkLkøke ËhBÞkLk hkufeLku só fheLku hkufðk{kt ykðu÷ níkku. yk {k÷Lkwt zexuLþLk íkk.19-10-2015Lkk hkus fhe ykfkhýe yrÄfkhe îkhk rMkõÞkuhexe Security {ktøkðk{kt ykðe níke. MkËh zexuLkþLk ykËuþ xÙeçÞwLk÷ îkhk {kLÞ hk¾ðk{kt ykðíkkt ðuÃkkhe nkEfkuxo ykuV y÷knkçkkË{kt heðeÍLk yhs fhe.

Lkk{Ëkh fkuxuo yð÷kufLk fÞwO fu(1) {k÷Lkk sóe ytøkuLkk ykËuþ{kt LkkUÄðk{kt ykðu÷ níkwt fu rLkÞík Lk{wLkku - XXI(21) hsq fhðk{kt

ykðu÷ níkk.(2) yk Vku{o çkkuøkMk fu suLÞwELk Lk níkk fu íkuðku fkuE ykûkuÃk Ãký fhðk{kt ykðu÷ Lk níkku.(3) yk ðnuðkhku ðuÃkkheykuLkk rnMkkçke [kuÃkzu LkkUÄkÞu÷ Lk níkk íkuðe Ãký fkuE hsqykík Lk níke, çkÕfu

rnMkkçkku{kt yk ðnuðkhku LkkUÄkÞu÷k níkk íkuLkk Ãkqhkðk ðuÃkkheykuyu hsq fÞko níkk.Lkk{Ëkh fkuxuo XhkÔÞwt fu In the absence of any finding being recorded by the Tribunal

that any goods had escapped assessment towards taxes, the demand for security was not justified.

{kLkLkeÞ Ãkt[u yk {k÷ WÃkhLkku ðuhku Axfe sðk çkkçkíku fkuE s Ãkqhkðk LkkUæÞk Lkrn nkuðkÚke MkeõÞkuhexe hsq fhðkLke {ktøkýe hË fhðk{kt ykðe.

{u. ©e çkMktík ykuEÕMk ÷e{exuz rðYî fr{þLkh ykuV fku{þeoÞ÷ xuûk y÷knkçkkË nkEfkuxo íkk.27-01-2016 - 90 ðeyuMkxe 325

(38) «e-zeÃkkuÍex

yuf íkhVe heíku ÚkÞu÷ ykfkhýe ykËuþ Mkk{uLke «Úk{ yÃke÷{kt fr{þLkh©e (yÃke÷) îkhk ðuhk yLku ÔÞksLke ÃkqhuÃkqhe hf{ ¼hkððkLkku ykËuþ fhíkkt íku ykËuþLke Mkk{uLke çkeS yÃke÷ ðu[kýðuhk Ãkt[ Mk{ûk ÚkE. {kLkLkeÞ Ãkt[u Ãký yð÷kufLk fÞwO fu The Tribunal confirmed the decision


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of the Commissioner (Appeal) opining that the dealer should not be given any further chance to play second innings and to delay the proceedings and defraud the Governemnt revenue but granted liberty to the dealer to move the Tribunal for restoration of appeals if payment or pre-deposit amount was made within one month.

Lkk{Ëkh økwshkík nkEfkuxuo XhkÔÞwt fu ðu[kýðuhk Ãkt[u ykx÷wt fzf ð÷ý «e-zeÃkkuÍexLke çkkçkík{kt ÷uðwt ÞkuøÞ Lk níkwt. Lkk{Ëkh økwshkík nkEfkuxuo Yk.5 ÷k¾Lke hf{ «e-zeÃkkuÍex íkhefu ¼hðkLke þhíku fuMk he{kLz fhðkLkwt XhkÔÞwt.

{u. «uhýk MÃkuMÞk÷exe fur{fÕMk rðYî økwshkík hkßÞ økwshkík nkEfkuxo íkk.10-12-2015 - 90 ðeyuMkxe 341

(39) çkkÞ «kuzõMk : heðMko÷ ykuV xuûk ¢uzex

ðuÃkkhe©e fuMxhLkk (yuhtzkLkk) ËkýkLkwt Ãke÷ký fhíkk níkk. MkËh Ãke÷ký{ktÚke çku fku{kuzexe fuMxh ykuE÷ yLku fuMxh fufLkwt WíÃkkËLk Úkíkwt níkwt. yk «r¢Þk ËhBÞkLk s u fuMxh fuf Lkef¤íkwt níkwt íku{kt y{wf xfk fuMxh ykuE÷ hne síkwt nkuðkÚke íkuLkwt Vhe Ãke÷ký fhðk{kt ykðíkkt fuMxh ykuE÷ yLku ze-ykuE÷ fuMxh fuf yMíkeíð{kt ykðíkk níkk. ze-ykuE÷ fuMxh fufLkku WÃkÞkuøk íkuyku çk¤íký (fuel) íkhefu fhíkk níkk. yk «kuMkuMk{kt fk[k {k÷ íkhefu ðÃkhkÞu÷ fuMxh MkezTÍLke ÷kuf÷ ¾heËe WÃkh ðuÃkkheyu Ãkºkfku{kt ÃkqhuÃkqhe ðuhkþk¾ {u¤ðe ÷eÄu÷ níke.

ykfkhýe yrÄfkheyu ÃkqhuÃkqhe ðuhkþk¾ {kLÞ hk¾e níke. Ãkhtíkw ðuÃkkhe©e WÃkh VuhykfkhýeLke fkÞoðkne yuðk fkhýMkh fhðk{kt ykðe fu ðuÃkkhe©eyu ¾heË fhu÷ fuMxh MkezTÍ{ktÚke sux÷k «{ký{kt ze-ykuE÷ fuf WíÃkÒk ÚkÞwt íkuLkk «{ký{kt ðuÃkkheyu {u¤ðu÷ xuûk ¢uzex heðMko fhðkLke ÚkkÞ.

ðu[kýðuhk Ãkt[u ðuÃkkheLke íkhVuý{kt [qfkËku ykÃkíkk Mkhfkh Ãkûku økwshkík nkEfkuxo{kt yÃke÷ VkE÷ ÚkE. nkEfkuxuo Lke[uLkk {wÆk æÞkLk{kt ÷eÄk.

(1) ðuÃkkheyu fuMxh MkezTÍLke hSMxzo ðuÃkkhe ÃkkMkuÚke ¾heËeykuLkwt hSMxh (Ãkºkf) rLk¼kðu÷ Au.

(2) fuMxh MkezTÍLke ¾heËeyku fhíke ð¾íku ðuÃkkheLkku WÆuþ fuMxh MkezTÍ{ktÚke Ãke÷ký fhe fuMxh ykuE÷ {u¤ððkLkku níkku.

(3) fuMxh MkezTÍyu fuMxh ykuE÷ {u¤ððk {kxuLkwt hku-{xeheÞ÷ Au.

(4) fuMxh MkezTÍLkk «Úk{ Ãke÷ký íkçk¬u {kuxk¼køkLkwt ykuE÷ Aqxwt Ãkze òÞ Au.

(5) çkeS ð¾ík Ãke÷ký fheLku çkkfeLkwt hnÞw MknÞw ykuE÷ Ãký {u¤ðe ÷eÄk çkkË su ðÄu Au íku ðuMx (Deoiled cake) hnu Au yLku yk fufLkku ðuÃkkheLku fkuE s WÃkÞkuøk LkÚke yux÷u íkuLkku WÃkÞkuøk ^Þwy÷ íkhefu fhu Au.

(6) ykÚke zeykuE÷ fufLkk WíÃkkËLkLkk «{ký{kt ðuhkþk¾ heðMko fhu÷ Au, íku ÞkuøÞ LkÚke.


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Lkk{Ëkh fkuxuo WÃkhkuõík íkkhýku rð[khýk{kt ÷E Xhkðu÷ Au fu There was no delibrate attempt on the part of the dealer to manufacture de-oiled cake so that it could be used as fuel. Lkk{Ëkh fkuxpu XhkÔÞwt fu fuMxh Mkez WÃkh [qfðu÷ ÃkqhuÃkqhe xuûk ¢uzex {¤ðkÃkkºk Au.

økwshkík hkßÞ rðYî sÞtík yuøkúku ykuøkuoLkef ÷e{exuz økwshkík nkEfkuxo íkk.10/11 -08-2015 - 90 ð eyuMkxe 399

(40) yu[.Þw.yuV.Lkk fíkkoLke ÃkíLkeLke r{Õfík Ãkh xkt[

ðuÃkkhe økwshkík ðu[kýðuhk yrÄrLkÞ{, 1969 nuX¤ yu[.Þw.yuV.Lkk fíkko íkhefu LkkUÄkÞu÷ níkk. yk yu[.Þw.yuV.Lkk ÄtÄk{kt LkwfþkLk ÚkðkÚke ðuhkLke hf{ Lkne ¼he þfðkLkk fkhýu ðu[kýðuhk ¾kíkkyu ðMkq÷kíkLke þY fhu÷ fkÞoðkne{kt yu[.Þw.yuV.Lkk fíkkoLke ÃkíLkeLke r{Õfík Ãký xkt[{kt ÷eÄe, suLke Mkk{u ðuÃkkheyu yÃke÷ fhe su Lkk{tsqh Úkíkkt ðu[kýðuhk Ãkt[ Mk{ûk çkeS yÃke÷ fhíkkt {kLkLkeÞ Ãkt[u XhkÔÞwt fu yu[.Þw.yuV. (rnLËw yLkzeðkEzuz Vu{e÷e)Lkk ÄtÄkLkwt ÷uýwt fíkkoLke ÃkíLkeLke r{Õfík{ktÚke ðMkq÷ fhe þfkÞ Lkrn. MkËh Ãkt[Lkk [qfkËk Mkk{u ðu[kýðuhk ¾kíkkyu økwshkík nkEfkuxo{kt yÃke÷ fhe.

Lkk{Ëkh fkuxuo Lke[uLkk {wÆkyku rð[khýk{kt ÷eÄk.

(1) økwshkík ðu[kýðuhk yrÄrLkÞ{, 1969Lke f÷{-45 yLðÞu su r{Õfík só fhu÷ Au íku fíkkoLke ÃkíLkeyu †eÄLk íkhefu {u¤ðu÷ Au.

(2) MkËhnw r{Õfík íkuýeyu †eÄLk íkhefu {u¤ðu÷e nkuE MkËh fkÞËkLke f÷{-57 yLku 58 ÷køkw Ãkkze þfkÞ Lkrn.

(3) fkÞËkyu yu[.Þw.yuV.Lku ‘ðuÃkkhe’ yLku Person íkhefu {kLÞ fhu÷ Au.

(4) fkÞËkyu Individual Úke y÷øk yu[.Þw.yuV.Lku xuûkuçk÷ yuLkxexe økýu÷ Au.

(5) yu[.Þw.yuV.Lkk ÷uýk {kxu yu[.Þw.yuV.Lke ÔÞÂõíkøkík MkÇÞLke r{Õfík xkt[{kt ÷eÄu÷ Au.

Mk{økúíkÞk rð[khýk ÃkAe Lkk{Ëkh økwshkík nkEfkuxuo Xhkðu÷ Au fu ðu[kýðuhk Ãkt[Lkku ykËuþ ÞkuøÞ Au yLku yu[.Þw.yuV.Lkk {ktøkýk {kxu ÔÞÂõíkøkík MkÇÞLke r{Õfík xkt[{kt ÷E þfkÞ Lkrn.

økwshkík hkßÞ rðYî sðu÷e xe ftÃkLke økwshkík nkEfkuxo íkk.16-10-2015 - 90 ðeyuMkxe 501

(41) xuûk ¢uzex : heðeÍLk

ykfkhýe ð»ko 2006-07Lkk ykfkhýe ykËuþLkwt MktçktrÄík LkkÞçk fr{þLkh©e (ÃkÞoðuûký) îkhk VuhíkÃkkMk (heðeÍLk) ykËuþ fheLku {u. yku{ ELfkuÃkkuohuþLkLkku LkkUÄýe Ëk¾÷ku yøkkWLke íkkhe¾Úke hË ÚkðkLkk fkhýMkh xuûk ¢uzex Lkk{tsqh fhe.

ðuÃkkheyu fhu÷ {krníke {ktøkðkLkk yrÄfkh, 2005 nuX¤ ¾kíkk ÃkkMkuÚke fhu÷ {krníkeLke {ktøkýe{kt


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yk ðuÃkkheLkku LkkUÄýe Ëk¾÷ku Ãkºkfku hsq Lkrn fhðkLkk fkhýMkh íkk.01-07-2010Úke y{÷e hË fhðk{kt ykÔÞku nkuðkLkwt Ëþkoðu÷ níkwt. MkËh ðuÃkkhe íkk.28-04-2002Úke LkkUÄýe Ëk¾÷ku Ähkðíkk níkk yLku íkk.01-01-2007Úke íkk.31-03-2007 MkwÄeLkk Ãkºkfku hsq fhu÷ níkk su{kt yk ðuÃkkheLke rðøkíkku ykðe síke níke su Ëþkoðíke níke fu yk ðuÃkkhe MkkÚkuLkk ðnuðkhku ÚkÞk Lkk ½ýk Mk{Þ ÃkAe MkËh ðuÃkkheLkku LkkUÄýe Ëk¾÷ku hË ÚkÞku níkku.

ðu[kýðuhk Ãkt[ Mk{ûk ðuÃkkheLke hsqykík níke fu ðuÃkkheLkk ykfkhýe ËVíkhLke çknkhLke rðøkíkku æÞkLku ÷E fhðk{kt ykðu÷ heSÍLk ykËuþ based on extraneous material nkuðkÚke økuhfkÞËuMkh níke. {kLkLkeÞ Ãkt[u yk ðnuðkhku çke÷ªøkLk ðnuðkhku økýeLku ðuÃkkheLke heðeÍLk fkZe Lkkt¾íkk ðuÃkkhe økwshkík nkEfkuxo{kt økÞk.

The Hon’ble Gujarat High Court referring the decisin of the State of Gujarat V/s. Chelbhai Bhanabhai Prajapati (33 STC 147) P. Narayan swami v/s. State of Tamin Nadu (104 STC 421), State of Gujarat v/s. Virumal Santumal (72 VST 403), State of Maharashtra v/s. Suresh Trading Co. (109 STC 439) Madhav Steel Corp. v/s. State of Gujarat (72 VST 318) held that the very initiation of the revisional proceedings was itself without jurisdiction in as much as the same was based upon material extreneous to the record of the order of the officer appointed under Section-16 of the Act to assist the Commissioner more over on merits also it is held that the order of Tribunal cannot be sustained and the appellant is intitled to tax credit of tax paid on purchase from M/s. Om Incorporation.

{u. {nkËuð yuLxh«kEÍ rðYî økwshkík hkßÞ økwshkík hkßÞ MÃku. Mkeðe÷ yuÃ÷efuþLk Lkt. 90 ykuV 2016 íkk.05-05-2016

CENTRAL GUJARAT CHAMBER OF TAX CONSULTANTS


Shri Vipul K. Shah Shri Sanjay V. Patel President Hon. Secretary

Shri Jagesh M. Shah Shri Nakulesh K. Patel Shri Bharat R. Derasari Shri Pranav M. Shah Shri Kalpesh K. Jaishwal Shri Samir S. Shah Vice President Jt. Secretary Treasurer


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Lalit M. Leuva - [email protected]

GIST OF IMPORTANT JUDGMENTS REPORTED IN JUNE, 2016

READ HERE Levy of sales tax on sale of food and drinks to the permanent members of

respondent-club – principle of mutuality – Matter referred to larger Bench (SC)

Interpretation of proviso- interpretation should not nullify plain words of main provisions in notification (SC)

Detention order held illegal since no principles of natural justice followed (Guj)

C-Form issued when holding valid registration cannot be cancelled for retrospective cancellation of RC. (Delhi)

The process of assessment for determining the correct tax liability cannot be left half way through only. Assessment done on interim orders. Tax credit not claimed at the time of assessment held admissible (Karn)

Registration Certificate under the CST Act can be amended with retrospective effect so as to include the goods to be purchased against C Form (Jharkhand)

Binding effect of court order- Strictures passed by the court for not following the court judgment (Bombay)

Provisions of pre-deposit for admission of appeal applicable to sick units also (Guj)

Procedure of pre-audit held illegal. Directed to grant refund arising in appeal as decided by the revisional authority. (Guj)

Liability of tax on transactions made by others by hacking password of dealer confirmed (AP)

(i) Tax credit for the purchases made from dealer; whose RC was cancelled ab-initio held admissible. Madhav Steel decision distinguished. (ii) Revision cannot be made on the basis of materials that is not forming part of records. (Guj)

Denial of interest on refund on principle of un-just enrichment- Order set aside. (Guj)

Gist of Imp. Judgments Reported in June, 2016

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SUPREME COURT JUDGMENTS

1. STATE OF WEST BENGAL V. CALCUTTA CLUB LIMITED [CA NO. 4184 OF 2009]

Levy of sales tax on sale of food and drinks to the permanent members of respondent-club – principle of mutuality – Matter referred to larger Bench (West Bengal Sales Tax Act, 1994)

Facts of the caseThe assessee is a club. The assessee provided foods to its permanent

members. It was the contention of the assessee that it is not a dealer liable to pay tax. The assessing authority held that the assessee is a dealer as defined under the Act and has failed to pay tax in the quarter ending June, 2002. Thereafter, the assessing authority passed an order and raised dues against the assessee. The first appeal against the impugned assessment order failed but the Tribunal in second appeal accepted the submissions of the assessee and held that it was not “dealer” as defined under the Act. The High Court affirmed the order of the Tribunal. Being aggrieved, the assessee filed present Civil Appeal before the Supreme Court

Submissions of the revenue before the Supreme CourtThe learned counsel for the revenue submitted before the Supreme court

that the reasoning of the tribunal as well as the High Court is faulty as there has been erroneous appreciation and application of clause (29A) of Article 366 of the Constitution of India. It was urged by him that after the constitutional amendment, the concept of mutuality and the pronouncements made in that context have no applicability. He has commended us to the decision in Bharat Sanchar Nigam Ltd. and another v. Union of India and others [(2006) 3 SCC 1].

Submissions of the assessee before the Supreme CourtThe learned counsel for the assessee submitted before the Supreme Court

that the view expressed by the High Court is absolutely flawless and irreproachable inasmuch as the constitutional amendment does not envision sale by one to himself or for that matter by the agent to those who have engaged it as an agent. It is further argued that the aspect of mutuality still holds the field. For the aforesaid purpose, the learned counsel relied on the decision in Fateh Maidan Club v. Commercial Tax Officer, Hyderabad [(2008) 12 VST 598 (SC)] and Cosmopolitan Club v. State of Tamil Nadu & Others [(2009) 19 VST 456 (SC)]. The Learned counsel has further submitted that the concept of deemed sale is not attracted to the present nature of transaction and supply.

Decision of the Supreme Court The Hon’ble court held that iIn our considered opinion, the controversy that

has arisen in this case has to be authoritatively decided by a larger Bench in


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view of the law laid down in Cosmopolitan Club (supra) and Fateh Maidan Club (supra). We are disposed to think so as none of the judgments really lay down that doctrine of mutuality would apply or not but proceed on the said principle relying on the earlier judgments. It is desirable that the position should be clear. The Hon’ble court thus referred the matter to larger Bench and with following three questions:

i. Whether the doctrine of mutuality is still applicable to incorporated clubs or any club after the 46th amendment to Article 366 (29A) of the Constitution of India?

ii. ii. Whether the judgment of this Court in Young Men’s Indian Association still holds the field even after the 46th amendment of the Constitution of India; and whether the decisions in Cosmopolitan Club and Fateh Maidan Club which remitted the matter applying the doctrine of mutuality after the constitutional amendment can be treated to be stating the correct principle of law?

iii. Whether the 46th amendment to the Constitution, by deeming fiction provides that provision of food and beverages by the incorporated clubs to its permanent members constitute sale thereby holding the same to be liable to sales tax?2. CASIO INDIA COMPANY PVT. LTD. V. STATE OF HARYANA [2016] 91 VST 231

(SC) [CIVIL APPEAL NO. 1410 OF 2007]

Interpretation of proviso- interpretation should not nullify plain words of main provisions in notification (Haryana General Sales Tax Rules, 1975)

Facts of the caseThe assessee is a dealer registered under the Act and also under the Central

Sales Tax Act. The assessee is engaged in the business of manufacture and sale of Radio Pagers. In the year 1995-96, the assessee purchased Radio Pagers from M/s Bharati Telecom Limited. The assessee made inter-State sales of said Radio Pagers. The assessee did not charge any sales tax from the purchasers on the basis of Notification No. SO 89/CA.74/56/S.8/95 dated 04.09.1995 issued under Section 8(5) of the CST Act read with Rule 28A(4)(c) of the Rules.

The assessee filed its return and claimed exemption placing reliance on the said notification, but the claim of exemption put forth by the assessee was not accepted by the assessing officer and an assessment order was passed levying tax on such sales. Being aggrieved by the order of assessment, the assessee preferred an appeal before the first appellate authority who dismissed the appeal.

Being dissatisfied with the order passed in appeal, the assessee filed second appeal before the Tribunal. The said second appeal also came to be dismissed. The assessee then filed a writ petition before the High Court of Haryana. The following questions of law were referred to the High Court, namely:

“(i) Whether the notification dated 04.09.1995 issued under Section 8(5) of the


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CST Act is relatable to the exemption of goods or the person selling it?

(ii) Whether in view of the notification dated 04.09.1995 issued under Section 8(5) of the CST Act and Rule 28A of the Rules, the inter-state sales of the goods manufactured by an “exempted unit”, even by any other dealer, is exempted from the levy of the Central Sales Act?”

The assessee contended before the High Court that that the notification dated 04.09.1995 issued by the State Government provides for grant of exemption on the sale of goods manufactured in the State of Haryana by any dealer and, therefore, the goods sold by the assessee in the course of inter-state trade were not liable to be taxed.

Per contra, the revenue submitted that the notification in question provided for grant of exemption only on the sale of goods manufactured in the State by a dealer holding valid exemption certificate under Rule 28 of the Rules, subject to the condition that such dealer had not charged tax under the CST Act on the sale of goods manufactured by it, and not in respect of the sale of goods by other dealers in the course of inter-state trade.

The Haryana High Court referred to the notification dated 04.09.1995 and observed that it was not happily worded and thereafter, it proceeded to hold that the tribunal was correct in conclusion that the notification did not exempt the goods sold in the course of inter-state trade by dealer other than those who held valid exemption certificate granted under Rule 28A of the Rules. Being aggrieved, the assessee filed present Civil Appeal before the Supreme Court.

Legal Provisions under considerationThe State Government by issue of notification under section 8 (5) of the CST

Act exempted the whole of tax “on the sale of goods, manufactured in the State of Haryana by any dealer holding a valid exemption certificate under Rule 28-A of the Haryana General Sales Tax Rules, 1975 during the period of exemption: provided that no tax under the said Act has been charged by such dealer on the sale of goods manufactured by him.”

Decision of the Supreme CourtThe Supreme Court held that the submission of revenue that inter-state sales

by a third party, who had procured the goods from the eligible industrial unit, such trade or commerce would not be exempted, suffers from incorrect appreciation and understanding of the purport and objective behind Rule 28A and the notification. The basic objective and purpose is to exempt the goods manufactured in the State when they are further transferred in the course of inter-state or intra-state trade or commerce. Therefore, reference is made to the eligible industries and the goods manufactured by the said industries, which are entitled to exemption. The exemption notification refers to the sale of goods manufactured by a dealer


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holding a valid exemption certificate. The emphasis is on the goods manufactured. However, it is confined by the condition that the said manufacture should be within the exemption period and by a dealer holding an exemption certificate.

The Hon’ble court held that there is no stipulation that only the first sale or the sale by the eligible industrial unit in Inter State or Trade would be exempt. A proviso is generally added to an enactment to qualify or create an exception to what is in the enactment, and the proviso is not interpreted as stating a general rule. Further, except for instances dealt with in the proviso, the same should not be used for interpreting the main provision/enactment, so as to exclude something by implication.

The Hon’ble court further held that the proviso should not be given a greater or more significant role in interpretation of the main part of the notification, except as carving out an exception. The proviso would not scuttle or negate the main provision by holding that the first transaction by the eligible manufacturing dealer in the course by way of inter-state sale would be exempt but if the inter-state sale is made by trader/purchaser, the same would not be exempt. That will not be the correct understanding of the proviso. Giving overdue and extended implied interpretation to the proviso in the notification will nullify and unreasonably restrict the general and plain words of the main notification. Such construction is not warranted.

In view of above, the Hon’ble court held that the assessee is eligible for benefit of notification dated 04.09.1995. The Civil Appeal filed by the assessee came to be allowed accordingly.

HIGH COURT JUDGMENTS

1. BHAGAVATI TRADERS V. STATE OF GUJARAT [SCA NO. 6803 OF 2016]

Detention order held illegal since no principles of natural justice followed (Gujarat Value Added Tax Act, 2003)

Facts of the caseThe assessee is a Delhi based dealer engaged in business of dry fruits

and other edible goods. The assessee sold goods to a dealer in Navi Mumbai, Maharashtra. The goods were transported from Delhi to Mumbai. The lorry receipt issued clearly showed that the consignor was M/s Bhagwati Traders, Delhi and the consignee was M/s Sri Bheron Traders, Navi Mumbai, Maharashtra and it was a door delivery to the consignee’s address. For any reason the driver of the said truck, took the route via Changodar, Ahmedabad on the way from Delhi to Navi Mumbai and hence, on 22.03.2016, the truck entered the State of Gujarat at Shamlaji check post. The said truck was not stopped at the entry check post by the authorities and the driver also forgot to get the transit pass in Form 405. On 22.03.2016, the truck was stopped at Changodar road by the authorities, who


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issued a notice at 2:45 p.m. on the same day, whereby the driver was asked to produce the invoice, lorry receipt and appropriate forms by 3:40 p.m. on the same day. According to the assessee, the driver was able to produce the invoice and lorry receipt which clearly showed that the goods were only in transit in the State of Gujarat. However, the driver was unable to produce Form 405 in respect of transit through the State of Gujarat, since he had forgotten to get it issued at the entry check post. The invoice, lorry receipt, registration certificate of the truck and the driver’s licence were taken in custody by the officer who stopped the truck. Thereafter, he passed the detention order dated 22.03.2016 under section 70A(2) of the Gujarat Value Added Tax Act, 2003 detaining the goods loaded in the truck. Being aggrieved, the petitioners have filed the assessee filed present writ petition before the Gujarat High Court.

Decision of the Gujarat High CourtThe Hon’ble Gujarat High Court held that in the entire detention order, there

is nothing whatsoever to indicate as to what is the nature of the documents which were not produced by the driver. The notice under section 70A of the GVAT Act came to be issued at 02:45 p.m. to the driver of the vehicle calling upon him to respond to the same at 03:40 p.m. Evidently therefore, no reasonable opportunity of hearing has been given to the assessee prior to passing of the detention order. The impugned detention order stands vitiated on two counts: firstly on the ground of breach of the principles of natural justice; and secondly, on the ground of lack of application of mind on the part of the concerned officer who passed the impugned order and therefore, the same cannot be sustained. The Hon’ble court accordingly quashed and set aside the detention order. The writ petition filed by the assessee came to be allowed accordingly. 2. JAIN MANUFACTURING (INDIA) P. LTD. V. COMMISSIONER, COMMERCIAL TAX,

DELHI [WP (C) NO. 1358 OF 2016]

C-Form issued when holding valid registration cannot be cancelled for retrospective cancellation of RC. (Central Sales Tax Act, 1956)

Facts of the caseThe assessee is a dealer registered under the Central Sales Tax Act at

Kanpur, Uttar Pradesh. The assessee sold goods to M/s. Keshav Corporation who is a dealer registered under the CST Act at Delhi who is herein after referred to as the purchasing dealer. The purchasing dealer was holding valid registration under the CST Act at the time when the sale/purchase transaction was effected. The purchasing dealer issued to the assessee Form-C as generated from the website of the Delhi Commercial Tax Department. Thereafter, the registration certificate of the purchasing dealer came to be cancelled with retrospective effect and the impugned C Forms issued to the assessee came to be cancelled by the department. The assessee came to know from the website of the department that the C Forms


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that were issued to him by the purchasing dealer were cancelled. Being aggrieved, the assessee filed present writ petition before the Delhi High Court.

Submissions of the assessee before the Delhi High CourtThe learned counsel for the assessee submitted before the Delhi High Court

that there is no provision under the CST Act for cancellation of C Forms issued. It was contended that as provided under the Act, for claiming of concessional rate of tax, the seller’s liability was to ensure that the buyer is a registered dealer at the time of sale. When the assessee sold goods to purchasing dealer, he was holding valid registration certificate and the purchasing dealer has issued C Form generated on the website of the department. The subsequent cancellation of registration certificate of the purchasing dealer would not affect validity of the C Forms issued when the purchasing dealer was registered under the Act.

The learned counsel placed reliance on the decisions in State of Maharashtra v. Suresh Trading Company (1998) 109 STC 439 (SC) and State of Orissa v. Santosh Kumar & Co. (1983) 054 STC 322 (Orissa) to contend that the retrospective cancellation of the CST registration of the purchasing dealer would not affect right of the selling dealer to use the C-Form validly issued to such selling dealer.

Submissions of Revenue before the Delhi High CourtThe learned counsel for the revenue submitted before the High Court that the

assessee is a dealer in Uttar Pradesh and he has no locus to file writ petition in Delhi High Court. It was contended that section 74 of DVAT Act provides for remedy of appeal to “any person” aggrieved of any order passed by the authority under the Act and therefore, the assessee should proceed for availing that alternate remedy provided under the Act.

On merits, it was contended that the transactions of sale involving the assessee and the purchasing dealer were under a cloud. There was discrepancy in payment. Thus, the DT&T was justified in cancelling the C-Form because it suspected that there was collusion between the assessee and the purchasing dealer. The purchasing dealer was not found at the address declared by him.

Referring to Section 8(1) (b) of the CST Act as well as Rule 12(1) of the Central Sales Tax (Registration & Turnover) Rules 1957, the learned counsel submitted that the for issuance of C-Form the existence of valid CST registration of the purchasing dealer was a sine qua non. Reliance is also placed on the decision of the Supreme Court in Commissioner of Sales Tax, Delhi v. Shri Krishna Engg. Co. (2005) 2 SCC 692 to urge that there is no vested right in the purchasing dealer to insist issuance of C-Forms in his favour. Where, as in the present case, the purchasing dealer does not have a valid registration, then it is not open to the selling dealer to question the cancellation of the C-Form issued to such purchasing dealer.


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Decision of the Delhi High CourtThe Hon’ble court considering clarification of the counsel of the revenue that the

assessee is concerned in validity of Forms issued to him rejected the submissions of revenue on proxy litigation by the assessee on behalf of purchasing dealer. It was clarified that the Court is not expressing any view as far as the cancellation of the registration of the purchasing dealer is concerned.

With respect to submissions on alternative remedy the Hon’ble Court held that that the person directly affected the decision of the DT&T to cancel the C-Form is the assessee. The purchasing dealer cannot be said to be affected by that decision since the purchasing dealer has taken advantage of Section 8 (1) (b) of the CST Act and paid the lesser tax of 2% on the interstate sale. The present petition raises an important question of law regarding the absence of a power under the CST Act or the Rules made thereunder to cancel a C-Form. This requires interpretation of the relevant provisions. In the circumstances, the Court does not consider it appropriate to relegate the assessee to the statutory remedy of going before the OHA as that is not efficacious in the facts of the present case.

On submissions of the parties on merits, the Hon’ble Court held that their being a valid registration of the purchasing dealer on the date of the transaction and the C-Form having been validly issued, there could not have been a retrospective cancellation of the C-Form. There is no statutory power that permits cancellation of a C-Form that has been validly issued, much less retrospectively.

The Hon’ble Court held that the only circumstance perhaps that could lead to the cancellation of a C Form is the failure by the issuing authority to notice the cancellation of the purchasing dealer’s CST registration previous to the date of the sale. The order passed by the DT&T cancelling the C-Form issued to the assessee is set aside. The assessee will continue to treat the said C-Form issued to it as having been validly issued

The Hon’ble Court further held that if the selling dealer has after making a diligent enquiry confirmed that on the date of the sale the purchasing dealer held a valid CST registration, and is also issued a valid C Form then such selling dealer cannot later be told that the C Form is invalid since the CST registration of the purchasing dealer has been retrospectively cancelled. The best course of action would be for an authority to cancel the CST registration prospectively and immediately place that information on its website. However, where the cancellation of the registration and, consequently of the C-Form is sought to be done retrospectively, it would adversely affect the rights of bonafide sellers in other states who proceeded on the basis of the existence of valid CST registration of the purchasing dealer on the date of the inter-se sale. That outcome is not contemplated by the CST Act and the Rules thereunder. The petition filed by the assessee came to be allowed accordingly.


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3. PHOTO EMPORIUM AND OTHERS V. DEPUTY COMMISSIONER, COMMERCIAL TAX [WP NO. 21604- 639 OF 20111]

The process of assessment for determining the correct tax liability cannot be left half way through only. Assessment done on interim orders. Tax credit not claimed at the time of assessment held admissible. (Karnataka Value Added Tax Act, 2003)

Facts of the caseThe assessees are dealers registered under the Act and engaged in business of

processing and supplying of photographs, photo prints and photo negatives running their Photo Studio. The assessees contended before the Department that he is not liable to pay any tax under the provisions of the KVAT Act, 2003 because what was provided to the customers was only a service and use of goods in the process viz., use of photograph paper and certain chemicals was only incidental and there was no execution of any Works Contract as such and therefore, question of levy of tax under the earlier provisions of the Karnataka Sales Tax Act or the substituted new law viz., Karnataka Value Added Tax Act, 2003 did not arise in his case.

The Karnataka High Court in the case of Pro Lab, Mangalore Vs State of Karnataka [2005 (59) Kar.LJ 410 (DB)] held in favour of the assessees and struck down the relevant Entry 25 for imposition of tax on such processing and supplying of photographs, photo prints and photo negatives at the rates ranging from 6% to 10% at different points of time. The Revenue took the matter before the Hon’ble Supreme Court where the aforesaid Division Bench judgment of this Court came to be reversed by the Apex Court in the case of State of Karnataka Vs Pro Lab & Ors reported in 2015 (81) Kar.LJ 377 (SC). The assessing authority passed assessment orders pursuant to the judgment of the Supreme Court and raised demand against the assessees. Being aggrieved, present writ petitions came to be filed before the Karnataka High Court.

Submissions of the assessees before the Karnataka High CourtThe learned counsel for the assessee submitted before the High Court that they

have no dispute about output tax liability in view of the Supreme Court judgment. It was contended that the claim of input tax credit was not made before assessing authority since they were claiming that they are not liable to output tax. Now since, the tax has been levied on sales, the assessees are entitled to tax credit in respect of tax paid on purchases of such goods. The assessees should be granted such credit.

Submissions of the revenue before the Karnataka High CourtThe learned counsel for the revenue submitted before the High Court that

while the question of exigibility to tax under the provisions of the VAT Act, 2003 is now beyond the pale of doubt in the case of the assessees after the Supreme Court decision in the case of Pro Labs, reversing the judgment of the Division Bench of this Court, the claim of the assessees on input tax credit cannot be considered at


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this stage in view of the fact that some of the assessment orders were made in view of the interim order granted by the Hon’ble Supreme Court in the aforesaid case in State of Karnataka Vs Pro Lab. The interim order was as under:

“Hearing of the Civil Appeal is expedited. Meanwhile, the authorities may make the assessment but no coercive steps will be taken to recover the tax from the respondents (herein)”.

The learned counsel for the revenue submitted that if at all the assessees wanted to lay any such claim, they ought to have claimed the same before the Assessing Authority during the course of the assessment proceedings itself and now, even the limitation for rectification of the orders might have lapsed in some of the cases. He also contended that there cannot be said to be any mistake apparent on the face of the record or the impugned assessment orders which may require rectification in the aforesaid manner. He therefore submitted that the writ petitions deserve to be dismissed.

Decision of the Karnataka High CourtThe Hon’ble Karnataka High Court held that the process of assessment for

determining the correct tax liability cannot be left half way through only. The question of liability to pay tax has been determined by the Hon’ble Supreme Court only now on 30th Jan, 2015. If the claim for input tax credit and other deductions from the gross turnover on account of labour charges, etc., could not be made by the assessee during the assessment proceedings which took place while this litigation was pending, the they cannot be non-suited to make such claim now, if otherwise it is admissible in accordance with the provisions of law.

The Hon’ble court held that while the levy of output tax is sustainable, the computation of net tax liability has to be done afresh by the Assessing Authority, allowing the assessees to make such claims based on relevant evidence. The writ petitions came to be allowed accordingly.4. EXPRESS INFRATECH PRIVATE LIMITED V. STATE OF JHARKHAND [WP (T) NO.

2852 OF 2014]

Registration Certificate under the CST Act can be amended with retrospective effect so as to include the goods to be purchased against C Form (Central Sales Tax Act, 1956)

Facts of the caseThe assessee is a dealer registered under the Central Sales Tax Act. The

assessee is engaged in business of mining, whole sale and retail trade. Because of partial inadvertence and due to partial miscommunication and due to partial error, in Clause (c) of the certificate of registration issued under the CST Act, the capital goods were not mentioned and this is blank in the said certificate of registration. The assessee purchased capital goods against Form C for the purpose of using them in


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mining business. The assessee made an application to the registering authority for amendment of Registration Certificate with retrospective effect. The said application came to be rejected by the registering authority. Being aggrieved, the assessee filed present writ petition before the Jharkhand High Court.

Submissions of the revenue before the Jharkhand High CourtThe learned counsel for the assessee submitted before the High Court that

the amendment in the certificate of registration cannot be made with retrospective effect. The assessee was given certificate of registration on 21.04.2011, whereas, amendment application has been preferred in the year, 2013 and therefore, the certificate of registration under Central Sales Tax Act cannot be amended with retrospective effect.

Decision of the Jharkhand High CourtThe Hon’ble Court observed that even this amendment is not granted with

retrospective effect, the State of Jharkhand is not getting any amount of tax. Thus, no prejudice will be caused to the State of Jharkhand and no financial loss will be caused to the State, if the prayer made in the memo of writ petition is allowed by setting aside the orders passed by the registering authority.

The Jharkhand High Court held that Section 7 of the CST, 1956 read with Section 25 (4) of the JVAT Act, the authorities of the State of Jharkhand are authorizing the authorities for issuance of the certificate of registration. Moreover, the certificate of registration issued under Section 8(3) of the CST Act can also be amended as per Rule 7 of the Central Sales (Registration & Turnover) Rules, 1957, if an application is to be given to the notified authorities and the State authorities notified the authorities especially DC of Commercial Taxes.

The Hon’ble court held that in view of Section 25(4) of the JVAT Act read with Rule 12 of the Central Sales (Registration & Turnover) Rules, 1957, retrospective amendment in the certificate is always permissible. Once capital goods are purchased for mining purposes and there is a provision of amendment in the certificate of registration, the registering authority is directed to carry out that amendment and capital goods shall be included in the certificate of registration with retrospective effect. The writ petition came to be allowed accordingly. 5. LARSEN AND TOUBRO LIMITED V. UNION OF INDIA [WRIT PETITION NO. 2855

OF 2016] Binding effect of court order- Strictures passed by the court for not following

the court judgment (Central Excise Act)

Facts of the caseThe assessee is a manufacturer registered under the Act. The assessing

authority without following the order of the Court in his own case, proceeded to recover the dues from the assessee. Being aggrieved, the assessee filed present writ petition before the Bombay High Court.


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Decision of the Bombay High Court.The Hon’ble Court passed strong strictures against the department authorities.

The Hon’ble court observed:

“No officer is acting independently and following judgments of this Court, but waiting for the superiors to give them a nod. Even the superiors are reluctant given the status of the assessee and the quantum of the demand or the refund claim. We are sure that someday we would be required to step in and order action against such officers who refuse to comply with the Court judgments and which are binding on them as they fear drastic consequences or unless their superiors have given them the green signal. If there is such reluctance, then, we do not find any enthusiasm much less encouragement for business entities to do business in India or with Indian business entitles. Such negative responses hurt eventually the National pride and image. Hereafter if such orders are not withdrawn despite binding Division Bench judgments of this Court that would visit the officials with individual penalties, including forfeiture of their salaries until they take a corrective action. Copy of this order be sent to the Secretary in the MoF, Government of India and the Chairman, CBEC”. 6. HYNOOP FOOD AND INDUSTRIES LTD. V. STATE OF GUJARAT [TAX APPEAL

NO. 1202 OF 2014]

Provisions of pre-deposit for admission of appeal applicable to sick units also (Gujarat Value Added Tax Act, 2003)

Facts of the caseThe assessee is a dealer registered under the Act. The assessing authority by

passing assessment orders raised dues against the assessee. The said assessment orders were carried in first appeal before the first appellate authority who summarily rejected appeal for non-payment of pre-deposit as directed. The assessee filed second appeal before the Tribunal and contended that it was a sick unit registered before the BIFR and hence, no pre-deposit should be demanded from him. The Tribunal observed that the application of the assessee for registration as sick unit was rejected by BIFR but the appeal against such order was pending. The Tribunal took a view that the assessee was trying to avoid payment under the excuse of it being sick unit. The Tribunal accordingly rejected the second appeal and confirmed the order of the appellate authority. Being aggrieved, the assessee filed Tax Appeal before the Gujarat High Court.

Decision of the Gujarat High CourtThe Gujarat High Court held that requirement of pre-deposit envisaged under

section 73 with possibility of partial or total waiver would not fall within the scope of sub-section (1) of section 22 of SICA. The condition of pre-deposit is neither a proceeding for execution, distress or the like against the properties of the company nor can it be equated with any proceedings for recovery much-less in the nature of


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a suit. If any proceedings are pending before the BIFR or the appellate authority, that by itself not mean that the pre-deposit requirement under sub-section (4) of section 73 of the GVAT Act would be obliterated.

However, in the facts of the case the Hon’ble court held that the amount of pre-deposit fixed at 25% of the due tax demand was excessive. The Hon’ble court reduced the amount of pre-deposit to 50 lakhs. The Tax Appeal came to be disposed accordingly. 7. TANUJ AGENCY PVT. LTD. V. STATE OF GUJARAT [SCA NO. 4984 OF 2016]

Procedure of pre-audit held illegal. Directed to grant refund arising in revision as decided by the revisional authority. (Gujarat Value Added Tax Act, 2003)

Facts of the caseThe assessee is a dealer registered under the Act. The revisional authority

passed an order against the assessee raising dues against him. The impugned revision order was set aside by the Tribunal and the matter was remanded back to the revisional authority for decision a fresh as per direction of the Tribunal. The revisional authority heard the assessee and took a fresh decision in the matter, according to which a refund was due to the assessee. Since the amount of refund was exceeding Rs. Five lakhs, the revisional authority, i.e. Joint Commissioner submitted the matter to the Additional Commissioner for pre-audit with a draft order. The Additional gave certain directions to the revisional authority to reduce the amount of refund.

Since the assessee did not receive refund order, he made an application to revisional authority as to why the refund was not granted to him. The assessee was then served a notice to appear before the authority for further verification. The assessee replied to the concerned authority that all the verifications have been made by the revisional authority and a draft order has also been prepared by the authority. Since the assessee did not get any refund, the present SCA came to be filed by the assessee before the Gujarat High Court.

Decision of the Gujarat High CourtThe Gujarat High Court held that the Jt. Commissioner of Commercial Tax

who is an appellate authority was duty bound to hear and decide the proceedings without any outside interference or insistence. The entire structure of appeal and revision would break down if superior officer is allowed to control the statutory powers of the competent authority. In the present case, Additional Commissioner insisted that Joint Commissioner modifies his order and only thereafter he would have permission to pass the order. On all counts, the procedure adopted by the department was wholly unauthorised and impermissible in law. Merely because the Additional Commissioner happens to be placed higher in rank as per administrative hierarchy or set up, would not give him any authority to govern the discretion of the Joint Commissioner vested in him as per statute while exercising appellate powers.


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The Hon’ble court held that the directions to pass the order in a particular manner came to be issued by an authority who was a party in the appeal and therefore was a person interested in tax litigations. He disapproved the draft order passed by tax appellate authority and asked him to modify his order and forward a copy of fresh order to him. This would be in grossest breach of natural justice and the order would be tainted by bias. The Hon’ble court accordingly directed the Joint Commissioner to proceed to pass the order in terms of the draft order. Thee writ petition came to be disposed in favour of assessee.8. ARJUN GRANITE V. COMMERCIAL TAX OFFICER [W. P. NO. 318 OF 2016]

Liability of tax on transactions made by others by hacking password of dealer confirmed (Andhra Pradesh Value Added Tax Act, 2005)

Facts of the caseThe assessee is a dealer registered under the Act. The assessee is engaged

in business of cutting and polishing of rough granites. For the said business, the assessee was carrying out the process of construction of factory building and commissioning of machineries. Thus, the business of the assessee was not started but it was under process.

In the meanwhile, the assessee received an information from the assessee that 103 E-Way bill were generated in name of assessee. The assessee immediately informed that he had not generated these E-Way bills from the A.P. VAT portal. The assessee also lodged complained before the appropriate police authority for generating E-way bills by others by using password of assessee. The police investigation on the complaint of the assessee was under process.

Thereafter, the assessee received notice for assessment of tax on the transactions effected by impugned E-way bills. The assessee replied that the impugned transactions are not made by him and therefore, there is no tax liability on him. The submissions of the assessee came to be rejected and the assessment order came to be passed raising dues against the assessee. Being aggrieved, the assessee filed present writ petition before the A. P. High Court.

Decision of the A. P. High CourtThe High Court held that ifor any reason, the third party hacked the website,

accessed to the account of the assessee, such person is liable for punishment under Section 66(c), 66(e) and (f) of the Information Technology Act, 2000, but the assessee cannot avoid liability to pay tax.

The Hon’ble court further held that the assessee who was provided with user ID and password and maintaining privacy of the account as per the norms affixed by the Central Government, the assessee cannot be exonerated from liability to pay tax on the turnover covered by E-way bills which was generated by the assessee.


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The Hon’ble court further held that as such, the assessee did not approach this Court with clean hands, conveniently suppressed the turnover and purchase, thereby the assessee is disentitled to claim discretionary relief under Article 226 of Constitution of India consequently Court is unable to exercise power of judicial review, to grant relief to the assessee. The writ petition came to be dismissed accordingly. 9. MADHAV ENTERPRISE V. STATE OF GUJARAT [SCA NO. 90 OF 2016]

(i) Tax credit for the purchases made from dealer; whose RC was cancelled ab-initio held admissible. Madhav Steel decision distinguished. (ii) Revision cannot be made on the basis of materials that is not forming part of records. (Gujarat Value Added Tax Act, 2003)

Facts of the caseThe assessee is a dealer registered under the Act. The assessee deals in edible

oils. In the year 2006-07 the assessee purchased goods from the dealers registered under the Act. The assessee claimed tax credit under section 11 in respect of tax paid by him on such purchases and adjusted such credit towards his output tax liability. In the assessment under section 34 for the impugned period, the assessing authority accepted the claim of tax credit made by the assessee and the assessment order came to be passed accordingly.

Thereafter, the assessee received a notice for revision of the assessment order proposing to disallow the tax credit in respect of purchases made from one Ms. Om incorporation, whose registration certificate was cancelled by the department on 01-07-2010. The said registration was cancelled with effect from 01-01-2007 even though the said dealer was holding registration from 28-04-2002. The assessee contended that the registration certificate of the vendor had been cancelled much after the date of the transactions and hence, input tax credit could not be disallowed in view of the provisions of section 11(5)(mmmm) of the GVAT Act. The submissions of the assessee came to be rejected and the revision order came to be passed disallowing tax credit in respect of tax paid on purchases made from M/s. Om incorporation. The Tribunal in revision, affirmed the order of the revisional authority concluding that the assessee collude with the vendor and the transactions were bogus. Being aggrieved, the assessee filed present writ petition before the Gujarat High Court.

Submissions of the assessee before the Gujarat High CourtThe learned counsel for the assessee submitted before the court that it is

well-settled that while reassessment is permissible on the basis of new material, revisional proceedings can be initiated only on the basis of the material on record. It was contended that since the revision order is passed in this case on the basis of the materials outside the records and hence illegal. The reliance was placed on the judgment of the Gujarat High Court in case of State of Gujarat v. Chelabhai Bhanabhai Prajapati reported in (1974) 33 STC 147 (Guj).


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On merits, it was pointed out that the notice for revision was issued solely on the ground that the registration certificate of M/s. Om Incorporation had been cancelled with effect from 1st January, 2007. The notice for revision did not disclose that the assessee acted in collusion with the vendor. It was submitted that the revisional authority cannot travel beyond the notice for revision. Reliance was placed by the Gujarat High Court decision in case of State of Gujarat v. Virumal Santumal, [2014] 72 VST 403 (Guj), wherein the court was dealing with a case where revisional proceedings were taken under section 67 of the Gujarat Sales Tax Act, 1969. The court in that case noted that, admittedly in the notice under Form 49 mention was made by the Commissioner only for taxing patasa and no other items. The court in that case held that the final order passed by the Commissioner therefore, could not have travelled beyond such notice which would fall foul of requirement of rule 67 of the Gujarat Sales Tax Rules, 1970 providing reasonable opportunity to the dealer.

It was further contended by the counsel that the purchases made by the assessee from M/s. Om Incorporation were much prior to the date of the order cancelling its registration. Section 11(5) (mmmm) of the GVAT Act which provides for disallowance of input tax credit for the purchases after the publication of information about cancellation of registration of the vendor is not attracted and hence, the assessee is entitled to the input tax credit on tax paid on purchases made from M/s. Om Incorporation prior to the date of publication of information of the cancellation of its registration. In support of such submission, the learned advocate placed reliance upon the decision of the Supreme Court in the case of State of Maharashtra v. Suresh Trading Company, (1998) 109 STC 439 (SC), for the proposition that a purchasing dealer is entitled to rely upon the registration certificate of the selling dealer and that he cannot be penalised because of the cancellation of the registration certificate of the selling dealer.

Submissions of revenue before the Gujarat High CourtThe learned counsel for the revenue submitted that in view of the fact that the

registration certificate of M/s. Om Incorporation stood cancelled with effect from 1st January, 2007, in view of the provisions of section 11(1)(a)(i) of the GVAT Act, the assessee is not entitled to claim input tax credit for the period after 1st January, 2007 to 31st March, 2007. It was pointed out that in the facts and circumstances of this case, since the transactions are not genuine and the assessee has merely received bills without actual delivery of goods, its claim for input tax credit is not allowable.

Decision of the Gujarat High CourtThe Gujarat High Court held that in the present case, it is an admitted position

that when the original assessment order came to be made, the order cancelling the registration certificate of M/s. Om Incorporation did not form part of the record of the Assessing Officer. Evidently therefore, the proceedings under section 75 of the GVAT Act have been initiated on the basis of the material which did not form part of


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the record of order passed by the subordinate officer. In the present case, the very initiation of revisional proceedings being based upon material which is extraneous to the record of the order passed by the subordinate officer, the invocation of jurisdiction under section 75 of the Act itself stands vitiated, inasmuch as, the same is not based upon the record of the order passed by the officer appointed under section 16 of the Act.

With respect to merits, the Hon’ble court after perusing provisions of section 11 of the GVAT Act held that ordinarily, input tax credit can be disallowed only after the name of the dealer is published in the manner prescribed in section 27(11) or section 97 of the Act. In view of the provisions of section 11(5)(mmmm) of the GVAT Act, even if the cancellation of registration of selling dealer is retrospective in effect or is cancelled ab initio, insofar as the purchasing dealer is concerned, input credit cannot be denied to him till the date of the publication of the name of the dealer under section 27(11) or section 97 of the Act.

The Hon’ble court clarified that they do not say that in every case, the purchasing dealer would be entitled to tax credit on the purchases made from the dealer whose registration is subsequently cancelled. In case where the Department is in a position to establish that the purchases are not genuine or that the same are fictitious or otherwise, it may be permissible to disallow input credit on such purchases. However, merely because the registration of the selling dealer has been cancelled retrospectively, input tax credit cannot be disallowed except as provided under section 11(5)(mmmm) of the Act.

The Hon’ble court referred to a decision in the case of Madhav Steel Corporation v. State of Gujarat, (2014) 72 VST 318 (Guj), on which strong reliance is generally placed on behalf of the authorities under the GVAT Act. The Hon’ble court held that in that case, there were findings of fact to the effect that genuineness of the purchases made by the selling dealers was not established and the genuineness of the sale in favour of the appellant therein was also not established. It is in such circumstances that the court held that the Tribunal was justified in denying input tax credit claimed by the appellants/dealers. Thus, the above decision cannot ipso facto be applied to all cases where registration of the selling dealer has been cancelled to deny the purchasing dealer the benefit of input tax credit. To apply the decision of Madhav Steel Corporation (supra), findings of fact as regards the genuineness of transactions not having been established, have to be recorded.

With respect to finding of facts of genuineness of the transactions the Hon’ble court held that no such finding regarding the transactions not being genuine have been recorded in the order of revision and the input tax credit has been allowed. The revisional proceedings are not only based on material which is extraneous to the record of the Assessing Officer, but the revisional authority without calling upon the assessee to prove the genuineness of the purchases has recorded that documents like sale bills of M/s. Om Incorporation, L.R., weighbridge chits, entry gate pass etc.


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have not been produced and hence there does not appear to be any transfer of goods. The revisional authority has also observed that since the registration of M/s. Om Incorporation has been cancelled with effect from 1st January, 2007, the assessee is not entitled to the tax credit in respect of purchases made thereafter.

The Hon’ble court said: It may be noted that the assessee has purchased goods from M/s. Om Incorporation for the period prior to 1st January, 2007 also. However, the input tax credit has not been denied for such period but it is denied for the period after 1st January, 2007 to 31st March, 2007. In the opinion of this court, when the genuineness of the purchases have not been doubted for the period prior to 1st January, 2007, the same cannot be doubted for the subsequent period, without anything more, except that the registration of the selling dealer has been cancelled with effect from such date.

The Hon’ble court held that in view of the provisions of section 11(5) (mmmm) of the GVAT Act, the input tax credit cannot be denied till the date when the Commissioner publishes the names of the dealer whose registration has been cancelled in the manner prescribed under sub-section (11) of section 27 and section 97 of the Act except where specific findings are recorded by the authorities under the GVAT Act regarding non-genuineness of the transactions, bogus sales and purchases, etc. As discussed hereinabove, input tax credit cannot be denied to a party in the absence of the Department having established that the transactions in question are not genuine or they are bogus etc.

The Hon’ble court held that in the facts of the present case as emerging from the record, no such material has been brought on record by the respondent. In the facts of the present case, the revisional authority had initiated the revision proceedings by calling upon the assessee to show-cause as to why the input tax credit on the purchases made by it from M/s. Om Incorporation for the period after 1st January, 2007 should not be disallowed. The assessee, at no point of time, was called upon to establish the genuineness of such transactions or to produce any documentary evidence in support of such transactions. The revisional authority, without calling upon the assessee to produce any such documents, had recorded a finding that the assessee had not produced any documents in the nature of sale bills, L.R., weigh bridge chits, entry gate pass etc. to establish transfer of goods to it from M/s. Om Incorporation. The Tribunal has gone a step further and has placed reliance upon material produced by the revenue directly before it, that too, regarding M/s. Om Incorporation, and has recorded a finding that the transactions are not genuine and that the assessee has acted in collusion with M/s. Om Incorporation for evasion of tax. In the opinion of this court, there was no justification for the Tribunal to record such findings of fact which were not based upon material forming part of the record of the order of the subordinate authority, but upon material produced by the respondent directly before the Tribunal. The order of the revisional authority came to be set aside and the writ came to be allowed accordingly.


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10. HYBRID FINANCIAL SERVICES LTD. V. STATE OF GUJARAT [SCA NO. 20014 OF 2015] Denial of interest on refund on principle of un-just enrichment- Order set aside.

(Gujarat Value Added Tax Act, 2003) Facts of the caseThe assessee is a dealer registered under the Act. The assessee is in business

of leasing. There was serious dispute in legal position regarding situs of sale in case of transfer of right to use goods. According to assessee, he was not liable to pay tax under the Act since the contract for lease was executed outside the State of Gujarat. However, the assessee paid the tax under protest. Thereafter, the legal position came to be settled by the Supreme Court decision in case of 20th Century Finance Corporation Ltd. vs. State of Maharastra (2000) 119 STC 182 (SC) and the assessee was not liable to pay tax in view of the said judgment. The refund of tax paid was allowed in the assessment order passed by the assessing authority.

The assessee, thereafter, requested the assessing authority to grant interest on refund due to him. The said application of the assesse came to be rejected on the ground of unjust enrichment. The assessing authority held that as per the judgement in the case of Mafatlal Industries you are not eligible to get refund as it amounts to unjust enrichment so the question of interest on refund does not arise. Being aggrieved, the assessee filed present writ petition before the Gujarat High Court.

Decision of the Gujarat High CourtThe Gujarat High Court held that whether the principles of unjust enrichment,

as expounded by the Supreme Court in case of Mafatlal Industries would apply at all is a question. More importantly, such question could not have been considered by the authority without any opportunity to the assessee. Even more importantly, the claim of interest is statutorily recognized under Section 54 of the Sales Tax Act and flows from the assessee’s’ right to seek refund. The authority who himself granted such refund, now questions the legality and validity of his own order. He did not have any power of review.

The Hon’ble court held that claim of interest is statutorily recognized under Section 54 of the Sales Tax Act and flows from the petitioners’ right to seek refund. The authority who himself granted such refund, now questions the legality and validity of his own order. The Assistant Commissioner of Commercial Tax, had no authority to question his own order of granting refund. The entire statutory mechanism of passing quasi-judicial orders, which are subjected to revision and appeals, would break down if an authority is allowed to pass an order and, thereafter, question the same.

In view of above, the Hon’ble court set aside the impugned order with a direction to the competent authority to compute the interest for the entire period between the deposit of the tax till actual payment and pay to the assessee such interest at the statutory rate after adjusting the interest already computed and paid over while granting refund. The writ petition came to be disposed of accordingly.


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Gist of the Judgements

G. D. JAIN [email protected]

STATE OF GUJARAT V/S. BALRAM CEMENT LTD.

[IN THE GUJARAT HIGH COURT] [2016] 91 VST 250 (Guj.)

1. ´Éà~ÉÉùÒ¸ÉÒ NÉÖWùÉlÉ ùÉV«É©ÉÉÅ Ê»É©Éà{÷ Al~ÉÉqÒlÉ HùÒ lÉà{ÉÖÅ ´ÉàSÉÉiÉ Hù´ÉÉ{ÉÉà yÉÅyÉÉà SÉ±ÉÉ´Éà Uà.

2. ´Éà~ÉÉùÒ¸ÉÒ+à 2007-08 +{Éà 2008-09 {ÉÉ ´ÉºÉÇ qù©«ÉÉ{É ~Éà÷ÄÉà±ÉÒ«É©É HÉèH Wà Ê»É©Éà{÷ Al~ÉÉq{É©ÉÉÅ ùÉè- ©É÷ÒùÒ«É±É lÉùÒHà ´É~ÉùÉ«É Uà lÉàoÉÒ ùÒ÷{ÉÇ©ÉÉÅ ITC {ÉÉà qÉ´ÉÉà Hùà±É.

3. eà~«ÉÖ÷Ò HÊ©ÉüÉù¸ÉÒ+à 2007-08 {ÉÉ ´ÉºÉÇ ©ÉÉ÷à Audit Assessment ©ÉÉ÷à SÉÉà~ÉeÉ »ÉÊ¾lÉ ¾ÉWù ù¾à´ÉÉ {ÉÉà÷Ò»É HÉhà±É.

4. ´Éà~ÉÉùÒ¸ÉÒ+à Hùà±É ~Éà÷ÄÉà±ÉÒ«É©É HÉèH{ÉÒ LÉùÒqÒ{Éà HÉà±É{ÉÉ +´ÉàW©ÉÉÅ lÉà ´É~ÉùÉ«É Uà +{Éà HÉà±É{ÉÉ +´ÉàW©ÉÉÅ Fuel lÉùÒHà ´É~ÉùÉ«Éà±É NÉiÉÒ NÉÖWùÉlÉ ùÉV«É{ÉÉ HÉ«ÉqÉ{ÉÒ H±É©É 11(3) +{´É«Éà 4% ITC {ÉÒ ùH©É +ÉàUÒ (Reduced) Hù´ÉÉ©ÉÉÅ +É´Éà±É.

5. ITC {ÉÒ ùH©É +ÉàUÒ HùÒ ´Éà~ÉÉùÒ¸ÉÒ A~Éù HÉ«ÉqÉ{ÉÒ H±É©É 34(7) +{´É«Éà qÅe ~ÉiÉ +ÉHÉùà±É.

6. ´Éà~ÉÉùÒ¸ÉÒ+à Xà>{÷ HÊ©É¶{Éù¸ÉÒ »É©ÉKÉ +~ÉÒ±É qÉLÉ±É Hùà±É.

7. ©ÉÉ{É{ÉÒ«É Xà>{÷ HÊ©É¶{Éù¸ÉÒ+à +ÉHÉùiÉÒ +ÊyÉHÉùÒ¸ÉÒ{ÉÉ +Éqà¶É A~Éù ©ÉÅWÚùÒ{ÉÒ ©É¾Éàù ©ÉÉùÒ ITC {Éà Wà Reduced Hù´ÉÉ©ÉÉÅ +É´Éà±É Uà lÉà «ÉÉàN«É NÉiÉà±É.

8. ´Éà~ÉÉùÒ¸ÉÒ+à Ê÷Ä¥«ÉÖ{É±É »É©ÉKÉ +~ÉÒ±É qÉLÉ±É Hùà±É.

9. Ê÷Ä¥«ÉÖ{É±Éà ùàHÉàeÇ A~Éù{ÉÉ ~ÉÚùÉ´ÉÉ+Éà y«ÉÉ{Éà ±ÉàlÉÉ y«ÉÉ{É©ÉÉÅ +É´Éà±É Hà HÉèH/ ~Éà÷HÉèH Hà Wà{ÉÉà ´É~ÉùÉ¶É VSK ÷àG{ÉÉà±ÉÉàY ©ÉÖW¥É Fuel lÉùÒHà oÉlÉÉà {ÉoÉÒ +{Éà lÉàoÉÒ lÉà ¡ÉÉàeG÷{ÉÉ HÉà©~ÉÉà{É{÷ ~ÉÉ÷Ç lÉùÒHà lÉà{ÉÉà A~É«ÉÉàNÉ oÉÉ«É Uà +{Éà ÎG±É{Hù{ÉÖÅ Al~ÉÉq{É Hù´ÉÉ©ÉÉÅ ©É¾l´É{ÉÉà §ÉÉNÉ §ÉW´Éà Uà.

10. Ê÷Ä¥«ÉÖ{É±Éà ~Éà÷HÉèH+à Fuel lÉùÒHà ´É~ÉùÉlÉÖÅ {ÉoÉÒ ~ÉùÅlÉÖÅ LÉùàLÉù Ê»É©Éà{÷{ÉÉ Al~ÉÉq{É©ÉÉÅ ùÉè-©É÷ÒùÒ«É±É lÉùÒHà lÉà{ÉÉà A~É«ÉÉàNÉ oÉÉ«É Uà.

11. Ê÷Ä¥«ÉÖ{É±Éà ´Éà~ÉÉùÒ¸ÉÒ{ÉÒ ITC {ÉÉà qÉ´ÉÉà A~Éù WiÉÉ´Éà±É HÉùiÉ»Éù ©ÉÉ{«É ùÉLÉlÉÉÅ »ÉùHÉù¸ÉÒ+à ©ÉÉ{É{ÉÒ«É ¾É>HÉà÷Ç »É©ÉKÉ +~ÉÒ±É qÉLÉ±É Hùà±É.


525

512


¾É>HÉà÷â {ÉÒSÉà{ÉÒ lÉÉùiÉÉà{Éà y«ÉÉ{Éà ±ÉÒyÉà±É Uà.

1. ~Éà÷ÄÉàÊ±É«É©É HÉèH{Éà ±ÉÉ>©É »÷Éà{É, »ÉÒ±ÉÒHÉ, ùàe +ÉàG»ÉÉ>e +{Éà ¥ÉÉàG»ÉÉ>e{Éà £Éà©«ÉÖÇ±ÉÉ ©ÉÖW¥É SÉÉàGH»É ¡É©ÉÉiÉ©ÉÉÅ Ê©ÉKÉ Hù´ÉÉ©ÉÉÅ +É´Éà Uà.

2. »Éqù¾ÖÅ ©ÉÒKÉù{Éà >±ÉàG÷ÄÒ»ÉÒ÷Ò Ê¾÷ùoÉÒ NÉù©ÉÒ +É~É´ÉÉ©ÉÉÅ +É´Éà Uà.

3. »Éqù¾ÖÅ NÉù©ÉÒ{ÉÉ ùÒ+àG¶É{ÉoÉÒ G±ÉÒ{Hù{ÉÖÅ Al~ÉÉq{É oÉÉ«É Uà.

4. ~Éà÷ÄÉà±ÉÒ«É©É HÉèH+à G±ÉÒ{Hù{ÉÉà §ÉÉNÉ NÉiÉÉ«É Uà.

5. G±ÉÒ{Hù{ÉÉ Al~ÉÉq{É©ÉÉÅ ´É~ÉùÉ«Éà±É ~Éà÷ HÉèH ´É~ÉùÉ> WlÉÉà {ÉoÉÒ. yÉÉùÉàHà ~Éà÷ HÉèH ¡ÉÉà»Éà»É©ÉÉÅ ´É~ÉùÉ> X«É Hà ¥É³Ò WlÉÉà ¾Éà´ÉÉ UlÉÉÅ Wà +à{e ¡ÉÉà»Éà»É©ÉÉÅ ùÉè-©É÷ÒùÒ«É±É lÉùÒHà ©É÷Ò WlÉÉà {ÉoÉÒ.

SÉÚHÉqÉ{ÉÉ lÉÉùiÉÉà{ÉÉà ¾ÉqÇ »É©ÉW´ÉÉ ©ÉÉ÷à {ÉÒSÉà ©ÉÖW¥É{ÉÉà ~ÉàùàOÉÉ£ +ÅNÉàY©ÉÉÅ {ÉÒSÉà q¶ÉÉÇ´Éà±É Uà.

Petroleum coke formed one of the ingredients of cement and merely because there was an exothermic reaction in the preparation of cement which may be facilitated by its presence, petroleum coke would not cease to be a raw material. The petroleum coke used in the manufacture of clinker clearly fell within the ambit of the expression “raw material” as contemplated in section 2(19) of the Act.

~Éà÷ÄÉà±ÉÒ«É©É HÉèH {ÉÉà ùÉè-©É÷ÒùÒ«É±É lÉùÒHà A~É«ÉÉàNÉ oÉÉ«É Uà +{Éà lÉà Ingredient lÉùÒHà ù¾à Uà.

A~ÉùÉàGlÉ lÉ©ÉÉ©É lÉÉùiÉÉà{Éà y«ÉÉ{Éà ±É> ~Éà÷ HÉèH A~Éù SÉÚH´Éà±É ITC {ÉÒ ~ÉÚùà~ÉÚùÒ ùH©É HÅ~É{ÉÒ{Éà ©É³´ÉÉ ~ÉÉmÉ cùÉ´Éà±É Uà.

THE DEESA TAX BAR ASSOCIATION


Shri Govindbhai P. Thakkar Shri Nareshbhai P. Parmar President Hon. Secretary

Shri Jayeshbhai A. Thakkar Shri Sachinbhai T. Thakkar Shri Satishbhai N. Banavala Shri Arutbhai P. Mewada Jt. Secretary Treasurer Vice President


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ADVANCE NOTE

Bhavin S. Vakil - Advocate [email protected]

1) When the materials / information is used against the dealer without providing the same, the part payment directed is unjustified.The dues were raised on account of disallowance of tax credit. The Hon’ble Tribunal has directed to pay 20% of tax demand with observation in order “we have considered the rival submissions and facts of the case. We have also gone through the orders passed by the authorities below. In absence of the copy of reverse report given to the appellant, it is not possible for the appellant to offer any explanation. Even today the reverse report is not placed before this Tribunal. It is true that the hearing of this appeal is fixed today for the first time and the record may not be available with the learned Government Representative. However, considering the nature of transactions which appear to be genuine, we direct the appellant to make payment of 20% of the tax demand on or before 10/6/2016.” In this fact, the Hon’ble Gujarat High Court has waived the pre deposit requirement till the appeal is decided by the appellate authority and remanded the matter to first appellate authority for decision on merits and disposal in accordance with law.

NKP ENTER PRISE [SCA 8956 OF 2016 DT. 23/6/2016 GUJ. H.C.]2) ‘Wire Mesh’ is covered by Entry -132 (iv) of Sch. II-A of GST Act, 1969.

The Hon’ble Tribunal has held that wire mesh cannot be considered as article of Stainless steel (covered by Entry 182 (iv) of Sch. II-A nor can it be considered as accessory or spare part of machinery as mentioned in Entry 55 of Sch. II-A but it can be considered as hardware item for which there is no specific entry and therefore the same is covered by residuary entry 195 of Sch. II-A of GST Act, 1969 but the Hon’ble Gujarat High Court considering the use and application of the product and referring the Supreme Court decision in the case of M/s. Annapurna Carbon Industries VS. State of Andhra Pradesh (1976) 2 SCC 273 held that ‘Wire mesh’ is of stainless steel and shall fall under entry 132 (iv) of Sch. II-A of GST Act,1969.

3) Pre Audit procedure adopted by department is wholly unauthorized and impermissible in law.

The learned Joint Commissioner was convinced that refund of Rs. 7573923/= was payable to the appellant after the matter remanded by the Hon’ble Tribunal by it’s order 14/7/2009 and accordingly he had passed draft order dt. 26/2/2010 and sent for pre-audit. The authority had instead of granting refund, issued further notice

Advance Note

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on 21/2/2016 and directed to remain present along with supporting documents. In response to notice the assessee remain present and conveyed by letter dt. 14/3/2016 that the Joint Commissioner had earlier verified the documents and adjudicated the case finally in favour of the assessee and passed/prepared order dt. 26/2/2010 granting refund of Rs. 7573923/= and hence, the said order be implemented and refund be released but the authority has not granted refund. Therefore, the assessee had filed in this fact and circumstances filled SCA before the Hon’ble Gujarat High Court.

The Hon’ble Gujarat High Court has after referring Section 29, 33, 34, 73, 74 and 75 of GVAT and referring various decisions of Hon’ble Supreme Court in the case of Mahadayal Premchandra Vs. Commercial Tax Officer (AIR 1958 SC 667) Indian and Estern News paper Society Vs. Commissioner of Income Tax, New Delhi (119 ITR 996) Anirudhsinhji Karansinhji Jadeja and another Vs. State of Gujarat (1995) 5 SCC 302.Commissioner of Income Tax, Shimla Vs. Greenworld Corporation, Parwanoo 2009 (7) SCC 69 and Hussein Ghadially @ M.H.G.A. Shaikh and others Vs. State of Gujarat 2015(1) GLR 559 held that The Joint Commissioner of Commercial Tax who is an appellate authority was duty bound to hear and decide the proceedings without any outside interference or insistence. The entire structure of appeal and revision would break down if superior officer in the Government set up is allowed to control the statutory powers of the competent authority, be it the assessing officer or an appellate authority. In the present case, Additional Commissioner insisted that Joint Commissioner who was in charge of the appeal as the appellate authority modifies his order and only thereafter he would have permission to pass the order. On all counts, the procedure adopted by the department was wholly unauthorized and impermissible in law.

Tanuj Agency Pvt. Ltd. (SCA 4984 of 2016 dt. 8/6/2016)4) (A) The tax collected by vendor is eligible for tax credit when more tax is

collected and paid by vendor. (B) Interest is payable on the Self Assessment Tax. The vendor had charged more tax then the legal rate payable @ 4% and also

paid the same into Govt. Treasury. The appellant had made less payment along with monthly return due to calculation mistake in turnover but while filing yearly return paid the differential tax along with interest. In Assessment the appellant had claimed the tax credit of tax charged in the tax invoice and also contended that the interest paid along with Annual returns is not leviable and therefore same should be refunded but in assessment both the submission not accepted.

In Second appeal, the Hon’ble Tribunal considering Section 11 held that the tax collected in the tax invoice by the vendor and paid the appellant is eligible for tax credit even though more tax collected by vendor but the contention that the interest is not payable when tax is paid along with Annual return (at the time of Self Assessment) is not accepted.

M/s. Samrat Namkeen Pvt. Ltd. (S.A. No. 97 of 2014 dt. 30/4/2016)

Advance Note

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TribunalJudgements

N.N.Patel - Ashok J.Patel [email protected]

(17) Assessment order passed for the period 1978-79 vide dated 26/12/01 is held as passed within time in view of peculiar facts of the case. As far as levy of interest u/s 47(4A) is concern the direction for modification of calculation interest is given in view of the judgment in the case of M/s. T. J. Agro Fertilizers Pvt. Ltd.The assessment order was passed for the period 1978-79 vide dated 26/12/01 in which the interest was levied u/s 47(4A) in respect to the ad hoc payment made prior to passing the assessment order. The levy of interest was contended on the ground that no interest can be levied in view of the judgment of Hon’ble Supreme Court in the case of M/s. J. K. Synthetics Ltd. 94 STC Page 422. The assessment order was also contended that it was not passed within the time limit provided in section 42 of the GST Act and even not passed within reasonable time. As far as limitation issue was concern the reliance was placed on the judgment in the case of M/s. Durga Vijay Timber Mart, 1999 GSTB Page 340, M/s. Shree Vallabh Glass, 2003 GSTB Page 301 and M/s. Fag Precision Bearing Ltd. 104 STC Page 143. The other side produced voluminous documents regarding extension of passing of the assessment order. It was also contended that the appellant did not given co-operation in finalizing of the assessment. The Hon’ble Tribunal considered judgments relied on by the appellant and the documents submitted by the other side in respect to extension of assessment proceedings and held that the assessment order cannot be said to have been not passed within time limit. Accordingly, the assessment order is held to have been passed within period of limitation. As far as the levy of interest u/s 47(4A) is concern the direction is given for modification of interest in view of the judgment of the Hon’ble Tribunal in the case of M/s. T. J. Agro Fertilizer Pvt. Ltd.

M/s. Shree Khedut Sahakari Khand Udyog Mandli Ltd. S. A. No. 1355 of 2004 decided on 15/07/15. Reported at 2015 GSTB Page 478.

(18) Penalty levied u/s 45(6) is removed in view of the facts of the case as well as relying on the judgment of the Tribunal in the case of M/s. ONGC Ltd. 1985 GSTB Page 537.The tax was collected and paid @ 2 % with the returns on sale of imported degummed soyabean oil. However, after judgment of the Hon’ble Tribunal,

Tribunal Judgements

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the appellant paid tax and interest under protest. The assessment order was passed under the Central Sales Tax Act for the period 1994-95 in which the tax was assessed @ 4 %. The submission of the appellant was considered for not imposing penalty u/s 45(6) in view of the public circular dated 30/06/92. Accordingly, no penalty u/s 45(6) was imposed in passing the assessment order. However, subsequently the appellant was served with the show cause notice in form 38 and the penalty was imposed u/s 45(6) of the GST Act. The levy of penalty was contended on the ground that it was levied without jurisdiction as held in the judgment of M/s. Bhavnagar Chemical Works Ltd. 83 STC Page 409. It was also contended that no penalty could have been in view of the judgment of Hon’ble Supreme Court in the case of M/s. Hindustan Steel Ltd. 25 STC 211 and the Hon’ble Gujarat High Court in the case of M/s. Navrotji N. Vakil 45 STC 238.

The Hon’ble Tribunal set aside the amount of penalty levied u/s 45(6) by the Sales Tax Officer on the ground that the Sales Tax Officer is not justified in levying penalty after passing the assessment order wherein he has consciously taken decision not to levy any penalty. The penalty levied is not legal in view of the judgment of the Hon’ble Tribunal in case of M/s. ONGC 1985 GSTB Page 537.

M/s. National Dairy Development Board, S. A. No. 615 of 2002 decided on 15/07/2015. Reported at 2015 GSTB Page 488.

(19) The SMR order passed disallowing tax credit of the goods purchased from the dealer whose registration certificate is cancelled by the department is upheld along with the levy of interest. Amount of penalty levied u/s 34(7) and 34(12) are set aside.The SMR order was passed u/s 75 in which the tax credit of the goods purchased from M/s. Om Incorporation was disallowed and the demand including interest u/s 42(6) and penalty u/s 34(7) and 34(12) was raised against the applicant. The registration certificate of the vendor was cancelled w.e.f. 01/01/07 vide order dated 01/07/10 on account of not furnishing return for the period 01/01/07 and onwards. The SMR order was contended on merit as well as on the ground of jurisdiction. It was contended that the purchase transaction made with the M/s. Om Incorporation were genuine purchase transaction and hence the applicant was entitled to claim tax credit. As regard jurisdiction of passing of SMR order, it was contended that the same was without jurisdiction because it was passed subsequent to pre-audit proceeding. In this regard the reliance wasplaced on the judgment of M/s. RPG Life Science Ltd. 124 STC Page 157. The SMR order was also contended relying on judgment in the case of M/s. Bidar Sahakari Shakkar Karkhana Ltd. 58 STC Page 65. It was contended that the SMR order was passed on the basis of the extraneous material and hence in view of the judgment in the case of M/s. Chelabhai Bhanabhai

Tribunal Judgements

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517


Prajapati, 33 STC 147 and in the case of M/s. K M Cheria Abdulla & Co. 16 STC 875, M/s. Radheshyam Sitaram, 1978 GSTB 264 and M/s. Rangildas Dahyabhai, 1999 GSTB 395 was bad in law. Relying on the judgment in the case of M/s. Rajhans Vegetable Oil Refinery Pvt. Ltd. 47 VST 269 and M/s. Dattani & Co, the SMR order was contended that it was passed upon the material collected behind the back of the applicant. The disallowance of tax credit was contended relying on judgment in the case of M/s. Meet Traders. S.C.A. No. 14739 of 2012 decided on 05/11/12. The first time levy of penalty was contended relying on judgment in the case of M/s. Bhavnagar Chemical Works, 83 STC 409, M/s. Tata Exports Ltd. 98 STC 314 and M/s. Bhavnagar Vegetable Products 1974 GSTB Page 88. It was also argued that the SMR order was passed merely on presumption and assumption ad without tangible material. In this regard the reliance was placed on the judgment of Gujarat Gas Co. Ltd. 2003 GSTB 192, M/s. LMS Tube Room, 1996 GSTB 515, M/s. Suman Textile, 1994 GSTB 384 and M/s. Bharat Ship Breakers Corporation, 2003 GSTB 171. The Hon’ble Tribunal referred the judgments relied on by the applicant and also referred the order cancelling registration certificate ab-initio of the vendor and held that the transaction were not genuine and hence the applicant is not entitled to claim tax credit. Accordingly, the tax and interest levied in passing of the SMR order are confirmed. However, the amount of penalty levied u/s 34(7) and 34(12) are set aside.

M/s. Vishwas Tea Co. R. A. No. 91 of 2013 decided on 15/07/2015. Reported at 2015 GSTB Page 495.Notes : - The SMR order was contended before the Hon’ble High Court in respect to disallowance of tax credit as well as on jurisdiction. The Hon’ble High Court held that the purchase transactions made with M/s. Om Incorporation were genuine purchase transactions and hence the tax credit is admissible to the applicant. The SMR order is also held without jurisdiction.

(20) The SMR order reducing tax credit u/s 11(3)(b)(iii) in respect to the purchases of pet coke and coke breeze is set aside by holding that they were used as raw material in the manufacturing of cement and not as a fuel. The applicant engaged in the business of manufacturing of cement purchased pet coke and coke breeze and claim tax credit. The tax credit was allowed in passing the assessment order. However, by exercising power u/s 75 the tax credit was disallowed in respect to purchase of pet coke and coke breeze on the ground that they were used as fuel. The applicant was held liable to pay Rs. 7,28,527/- in passing the SMR order. The applicant contended

Tribunal Judgements

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disallowance of tax credit on the ground that they were used as raw material in the manufacturing of cement. Even the SMR order was also contended that it was without jurisdiction because it was passed on the basis of the A.G. Audit objection. The reliance was placed on the judgment in the case of M/s. Welspun Steels Ltd. The applicant also furnished report of the manufacturing of cement in which it was certified that the goods pet coke and coke breeze were used as raw material. The Hon’ble Tribunal referred judgment relied on by the applicant and the certificate of use of pet coke and coke breeze as raw material in the manufacturing of cement. Accordingly, the SMR order reducing tax credit u/s 11(3)(b)(iii) is set aside.

M/s. Pyramid Portland Pvt. Ltd. R. A. No. 38 of 2014, decided on 15/07/2015. Reported at 2015 GSTB Page 504.Notes:-The identical issue was decided by the Hon’ble Tribunal in the matter of M/s. Balaram Cement in which the disallowance of tax credit considering use of goods as fuel in the manufacturing of cement was held not legal. Against the judgment of Hon’ble Tribunal, the tax appeal was preferred before the Hon’ble Gujarat High Court which is dismissed by affirming the judgment of Hon’ble Tribunal.

(21) The applicant is held not entitled to get set off u/R 44 of the goods purchased from the dealer whose registration certificates are cancelled abinitio by the department. The Revision Application preferred before the Hon’ble Tribunal against the SMR order disallowing the claim of RD Resale and set off u/R 44 was allowed. The applicant filed rectification application requesting that the Hon’ble Tribunal has not decided other issue contended in the Revision Application. The Hon’ble Tribunal restored the Revision Application on the record and decided it fresh by holding that the purchase transaction made with M/s. Shivam Trading Co. and M/s., Bhagwati Trdaing Co. were not genuine purchase transaction and hence the applicant is not entitled for RD resale claim as well as set off u/R 44 of the GST Rules. Accordingly, the disallowance of set off as well RD resale claim is held not admissible to the applicant. The penalty levied first time in passing of the SMR order is set aside in view of the judgment of M/s. Bhavnagar Vegetables Products, 1974 GSTB 88, M/s. A Rajesh & Co. 1993 GSTB 76 and M/s. Navin Surgical Co. 1987, GSTB 416

M/s. Durga Marketing, R. A. No. 25 of 2003, decided on 15/07/15. Reported at 2015 GSTB 511.

(22) The tax levied on the amount received towards settlement deed in respect to trademark is set aside by holding that the deed of assignment

Tribunal Judgements

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was executed at Mumbai outside the State of Gujarat. It is in view of Hon’ble Apex Court judgment in the case of M/s. 20th Century Finance Corporation Ltd. 119 STC 182 and the Gujarat High Court judgment M/s. Ambalal Sarabhai Enterprises Ltd. 145 STC 523.The appellant was allowed to use trademark by M/s. May & Backer Ltd. U.K. vide agreement dated 07/10/91. It was for the period 1991 to 2003. The certain disputes were arise between the party while returning the trademark. The deed of settlement was executed vide dated 26/11/03 at U.K. in which it was agreed by M/s. May & Backer to pay the appellant the sum of Rs. 1,49,97,275/-. The appellant was paid said amount which it has shown as income from other source in the audit report. The Assessing Officer treated the said amount received towards the transfer of right to use goods and assessed tax. The appellant contended that the said amount was not liable to tax, because it was the amount received by way of compensation. Secondly, the levy of tax was not legal because the deed of assignment was executed outside the State of Gujarat. In this regard the reliance was placed on the judgment of Hon’ble Gujarat High Court in the case of M/s. Ambalal Sarabhai Enterprise Ltd. 145 STC 523. The Hon’ble Tribunal referred section 3 as well as entry 108 of the schedule II of the GST Act and held that the consideration received by the appellant was in respect to movement of goods from one state to another and hence was liable to tax. However, as the assignment of trademark was executed at Mumbai and hence in view of Hon’ble Supreme Court judgment in the case of 20th Century Finance Corporation Ltd. (supra), the tax assessed in passing of the assessment order and confirm in the appeal order is set aside.

M/s. Biodeal Laboratories Pvt. Ltd. S. A. No. 580 of 2009 decided on 15/07/2015. Reported at 2015 GSTB Page 520.

NORTH GUJARAT TAX PRACTITIONER ASSOCIATION


Shri Kaushik N. Chhabda Shri Harshadkumar V. Oza President Hon. Secretary

Shri Sureshbhai B. Patel Shri Mahendrabhai H. Swami Vice President I.P.P.

Tribunal Judgements

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520


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W\WFGF :Y/[ lJJ[SI]ST T5F;DF\ lJJFNLV[ SZ[,F J[RF64 l0,LJZL R,6 TYF JT"DFG :8MS AFAT[ lJ;\UTTFVM H6FTF J[RF6MDF\ !__@ JWFZM TYF Z_@GOM pD[ZLG[ J[RF6M GÞL SZJFDF\ VFjIF TYF T[GF 5Z !5_@ N\0 ,FNJFDF\ VFjIM CTMP 5|YD V5L,DF\ gIFI G D/TF\ GFP 5\R ;DÙ ALÒ V5L, SZJFDF\ VFJL S[;GL CSLSTG[ wIFG[ ,.G[ J[RF6DF\ YI[, !__@GF JWFZFG[ 5_@ H[8,M 38F0JFDF\ VFjIM TYF N\0 !5_@ YL 38F0LG[ Z5@ ,[JFG]\ 9ZFJJFDF\ VFjI]\ K[P S[;DF\ J[5FZL TZO[ V[0JMS[8 TZLS[ zLP V[;P0LP DMNL CFHZ ZC[, CTFP

s#f D[P8M5 V[U|M .g0:8=LhsZ_!5vÒV[;8LALv!v!$qV[;PV[PG\P Z)#qZ__)f

W\WFGF :Y/[ T5F; NZdIFG T[DGL ;L:8Z Sg;G"GL Z;LNA]S D/L VFJTF\ VlWSFZL âFZF J[RF6MDF\ !__@ GM JWFZM SZJFDF\ VFjIM H[ DF8[GL 5|YDV5L,DF\ V\XTo ZFCT D/TF ALÒ V5L, 5\R ;DÙ SZJFDF\ VFJL H[ NZdIFG lJJFNL ZL;L%8A]SGF jIJCFZM T[DGF GYL T[ :5Ú 56[ ;FALT G SZL XSTF CMJFYL J[RF6GM JWFZM D\H]Z ZFBJFDF\ VFjIM 5Z\T] VF JWFZFG]\ 5|DF6 5_@ H[8,]\ 38F0JFDF\ VFjI]\P VF S[;DF\ lJJFNL JlT V[0JMS[8 zL ÒP JLP 9FSMZ CFHZ ZC[, CTFP

U]HZFT ;[<;8[Ù AFZ V[;Ml;V[XG âFZF 5|SFXLT SZJFDF\ VFJ[, JQF" Z_!5 GF GFPJFl6HIS J[ZF 5\RGF VUtIGF R}SFNFVM H[ ;[<;8[1F HHD[g8 sZ_!5f ÒV[;8LAL s!f GF :J~5[ 5]:TS TZLS[ 5|U8 SZJFDF\VFJ[, K[ T[GF R}SFNFVMGL NÉÖWùÉlÉÒ©ÉÉÅ 8]\SL GM\W

Sachin R. Nakar - Bhuj [email protected]

{ÉÉ.´ÉÉÊiÉÎV«ÉH ´ÉàùÉ ~ÉÅSÉ{ÉÉ 2015{ÉÉ +NÉl«É{ÉÉ SÉÚHÉqÉ+Éà{ÉÒ NÉÖWùÉlÉÒ©ÉÉÅ ÷ÚÅHÒ {ÉÉáyÉ

534

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VZHNFZ[ U]HZFT J[RF6J[ZF SFINFG];FZ OMD"v!)VgJI[ DF,GL BZLNL SZ[,L CTL 5Z\T] T[D6[ pt5FNLT DF,G]\ J[RF6 SZJFGF AN,[ VF\TZZFßI A|F\R 8=Fg;OZ TYF Sg;F.gD[g8GF jIJCFZM SZ[, CTF H[ AFAT[ BFTFV[ T[DGL BZLNLGL T]<GFtDS U6TZL SZLG[ BlZNJ[ZFGL HJFANFZL p5:YLT SZL CTL H[ ;FD[ VZHNFZGL N,L, V[JL CTL S[ T[D6[ OMD"v!) l;JFIGL BZLNLGM p5IMU DF,GF pt5FNGDF\ SZFIM K[ VFYL D[P S[<JLG[8Z .lg0IF ,LP #Z V[;8L;L &Z)4 D[P ZD[X D[8, V[g8Z5|F.h TFP!5q!Zq!))5 TYF D[P HI\T V[S;8=[SXG ,LP V[;8LVFZ !)) V[R;L GF R]SFNFGL UCG RRF" SIF" AFN VZHNFZGL V[ JØ"DF\ V[ H DF,GL :YFlGS4VF\TZZFßI TYF VFIFTL BZLNL CMJFYL BFTFGL T],GFtDS U6TZL DFgI ZFBL CTL 5Z\T] VZHNFZ lJZ]wWGL N\0SLI SFI"JFCLDF\ ZFCT VF5JFG] 9ZFJJFDF\ VFjI]\ CT]\P VF S[;DF\ VZHNFZ JlT V[0JMS[8 zL I]P V[GP DMNL CFHZ ZC[, CTFP

s5f ;[g0MgU TF.H]G .,[S8=LS 5FJZ V[gÒGLIZLIZL\U SÕ\P ,LP sZ_!5vÒV[;8LAL v!vZ& q V[;PV[PG\P #5(qZ_!$f

lJJFNL JS"; SMg8=[S8GF SZFZGF VG];\WFG[ ;[hDF\ Sg;8=SXGGL 5|J'l¿DF\ ;\S/FI[,F CTF 5Z\T] ;[hGF SMv0[J,M5ZG[ SZ[,F T[DGF J[RF6MG[ S:8D l05F8"D[g8GF V[g0MZ;D[g8s;DY"GfGF VEFJ[ VFSFZ6L TYF 5|YD V5L,DF\ J[ZF5F+ 9ZFJJFDF\ VFjIF 5Z\T] 5\R ;DÙGL ALÒ V5L,DF\ VFJF J[RF6M AFAT[ lGIDv$Z TYF ;[h SFINFGL S,DvZ! VG[ S,DvZZ TYF H]NL H]NL VNF,TMGF R]SFNFVMGL ;3G RRF" AFN lJJFNLGF J[RF6MG[ S,Dv5sSf C[9/GF X]gI NZGF J[RF6M 9ZFJJFDF\ VFjIF TYF lJJFNL lJZ]wWGL J[ZF4jIFH TYF N\0GL VFSFZ6L ZÛ SZJFDF\ VFJLP 5|:T]T S[;DF\ lJJFNL JTL V[0JMS[8 zL GIG X[9 CFHZ ZCIF CTFP

s&f D[P 8F.UZ :8L, V[gÒGLIZL\U s.f 5|FP ,LP sZ_!5vÒV[;8LALv!v#& q V[;PV[PG\P #5(qZ__5f

VZHNFZGL J[RF6J[ZF SFINFGL VFSFZ6LDF\ VZHNFZ prRSJ[ZFGL 5ZJFGUL WZFJTF CMJF KTF\ lGIDLT VFSFZ6L SZJFDF\ VFJL CTL TYF T[DGF VF\TZZFßI BlZNLGF S|DDF\ YI[, J[RF6M 5Z 56 J[ZFSLI HJFANFZL p5l:YT SZJFDF\ VFJL CTLP 5\R âFZF S[;GL ;DU| CSLSTGL K6FJ8 SZLG[ S[;G[ VFSFZ6L VlWSFZLG[ lZDFg0 SZJFDF\ VFjIMP VZHNFZ JTL VF S[;DF\ 5\R ;DÙ zL ALPJLP XFC CFHZ ZCIF CTFP

s*f D[P XF\lT V[S;5M8" 5|FP ,LP sZ_!5vÒV[;8LALv!v&!qV[;PV[PG\P $_54$_& TYF $_* q Z_!_f

lJJFNLV[ CZFÒ NZdIFG VF.P0LPALPVF.P 5F;[YL lD<STGL BlZNL SZ[, CTL 5Z\T] lD<STGF VUFpGF DFl,SM 5Z J[RF6J[ZF SFINF VgJI[G]\ ,[6]\ p5l:YT YI[, CMJFYL T[ ,[6]\ VNF SZJFGL HJFANFZL lJJFNLGL YFI T[J]\ BFTF âFZF 9ZFJJFDF\ VFjI]\ T[DH J[ZF4jIFH TYF N\0GL J;],FT SZJFDF\ VFJL H[ AFAT[ 5\R âFZF S[;GL ClSSTM VG];FZ DF+ J[ZFGL HJFNFZL CF,GF DFl,SMGL p5l:YT YFI T[J]\ 9ZFJL jIFH TYF N\0 GFA]N SZJFDF\ VFjIFP lJJFNL JTL 5\R ;DÙ V[0JMS[8 zLP N[JFgU 5ZLB TYF zL I]PV[GP DMNL CFHZ ZCIF CTFP


535

522


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VZHNFZ[ J[8GF VD,LSZ6GF ;DI[ A\W :8MS 5ZGL J[ZFXFB D[/JJF DF8[ OMD"v!_( BFTFDF\ ZH] SZ[,]\ CT]\ 5Z\T] T[DF\ ;[;GL ZSD ;\,uG CM. T[G[ ÙlTI]ST U6JFDF\ VFjI]\ TYF VZHNFZGL J[ZFXFB ZÛ SZL T[GF 5Z Z__@ N\0 ,FNJFDF\ VFjIMP GFP 5\R âFZF VF N\0GLZSD 38F0LG[ Z_@ H[8,L 9ZFJJFDF\ VFJLP VZHNFZ JTL GFP 5\R ;DÙ V[0JMS[8 zL V[GPV[GP58[, CFHZ ZCIF CTFP

s)f D[P zL lXJ XlST VM., lD,sZ_!5vÒV[;8LALv!vZ*!qV[;PV[PG\P #$$qZ_!$f

5|:T]T S[;DF\ lJJFNL BFNL U|FDpnMU AM0"G]\ 5|DF65+ WZFJTF CTF TYF T[GF VFWFZ[ T[DG[ BFTFDF\YL 56 J[ZFD]lST 5|DF65+ VF5JFDF\ VFjI]\ CT]\P BFNLU|FDpnMU AM0"V[ 5|DF65+G]\ GJLGLSZ6 SZL VF5TF lJJFNLV[ T[ D]HA J[ZFD]lST 5|DF65+G]\ 56 GJLGLSZ6 SZFjI]\ CT]\ VG[ T[ BFTF âFZF VF5JFDF\ VFjI]\ CT]\ AFNDF\ GJLGLS'T 5|DF65+ TYF J[ZFD]lSTGF ,FEM ZÛ SZJFDF\ VFjIF H[ VFN[XG[ GFP 5\R âFZF 56 ;DY"G VF5JFDF\ VFjI]\ TYF GJLGLSZ6 VIMuI 9ZFJJFDF\ VFjI]\P VF S[;DF\ lJJFNL JTL GFP5\R ;DÙ V[0JMS[8 zL GIG X[9 CFHZ ZCIF CTFP

R[S5MÚ

s!_f D[P;]\WF 8=[0;" sZ_!5vÒV[;8LALv!v!5ZqV[;PV[PG\P $5 TYF $(qZ_!5f

VZHNFZG[ R[S5MÚ VlWSFZL âFZF T[DGF JCG YTF DF, ;FY[ 8=FghL8 5F;GL VG]5l:YTLDF\ J[ZF4jIFH TYF N\0GL VFSFZ6L SZJFDF\ VFJL CTLP VZHNFZ ZFH:YFGDF\ W\WFG]\ :Y/ WZFJTF CM. TYF DF,G]\ J[RF6 ZFH:YFGDF\ H YT]\ CM. T[DGL J[ZFSLI HJFANFZL p5l:YT G YFI TYF 8=FghL8 5F; D[/JJFGL HJFANFZL 8=Fg;5M8"ZGL CM. T[GL A[NZSFZL DF8[ VZHNFZGL HJFANFZL 9ZFJJFG]\ BFTFG]\ S'tI VIMuI 9ZFJLG[ VZHNFZ lJZ]wWGL ;\5]6" HJFANFZL ZÛ SZL T[D6[ EZ[,F GF6F ! DF;DF\ 5ZT SZJFGM VFN[X SZJFDF\ VFjIMP VZHNFZ JTL GFP5\R ;DÙ zL S]\T, 5ZLB V[0JMS[8 TZLS[ CFHZ YI[, CTFP

s!!f D[PzL SrK lJHI ;M lD, sZ_!5vÒV[;8LALv!vZZ)qV[;PV[PG\P &#&qZ__)f

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Sg;F.gD[g8

s!Zf D[P ZFHC\; J[Ò8[A, VM., lZOF.GZL 5|FP ,LP sZ_!5vÒV[;8LALv!vZ$# q V[;PV[PG\P !$)_qZ__$f

S[;GF VZHNFZ[ Sg;F.GD[g8GF jIJCFZM SZ[, CTF VF jIJCFZMGF ;DY"GDF\ 5]ZFJFGF VEFJ[ 5|YD V5L, VlWSFZLV[ TYF GFP5\R âFZF lJJFNL lJZ]wWGF R]SFNF VF%IF CTF H[GL ;FD[ VZHNFZ


536

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âFZF U]HZFT CF.SM8" ;DÙ V5L, SZJFDF\ VFJLCTLP GFP CF.SM8" âFZF S[; GFP5\RG[ lZDFg0 SZJFDF\ VFjIM CTM GFP 5\R ;DÙ VZHNFZ[ ZH] SZ[,F IMuI 5]ZFJFG[ VFWFZ[ VZHNFZGF Sg;F.gD[g8GF jIJCFZM DFgI SZJFDF\ VFjIF 5Z\T] V5]ZTF T[DH VIMuI 5]ZFJF AFAT[GF jIJCFZMG[ VF\TZZFßI jIJCFZM 9ZFJJFDF\ VFjIFP VZHNFZ JTL GFP 5\R ;DÙ V[0JMS[8 zL V[;P0LPDMNL CFHZ ZCIF CTFP

;LV[;8L

s!#f D[P .gU|FD DF.ÊM .lg0IF 5|FP ,LP sZ_!5vÒV[;8LALv!v!!(qV[;PV[PG\P (#qZ_!5f

lJJFNLGF S[;DF\ lJJFNL T[DGF VF\TZZFßI J[RF6GF ;DY"GDF\ WFZFSLI OMD" c;Lc ZH] SZL XSIF GCMTF H[GF ;\NE"DF\ T[DGF lJZ]wWDF\ J[ZF4jIFHTYF N\0GL VFSFZ6L SZJFDF\ VFJL CTLP GFP 5\R âFZF J[ZF TYF jIFHGL ZSD IYFJT ZFBJFDF\ VFJL VG[ N\0GL ZSD J[ZFGF !_@ H[8,L 9ZFJJFDF\ VFJLP lJJFNL JTL GFP 5\R ;DÙ V[0JMS[8[ zL VFZPV[DPXFC CFHZ ZCIF CTFP

l0,[ SMg0MG

s!$f D[P V[;PVFZPV[g8Z5|F.hsZ_!5vÒV[;8LALv!vZ!(qV[;PV[PG\P !!*qZ_!5f

lJJFNLGF S[;DF\ YI[, * JØ"GM V;FWFZ6 lJ,\A lJJFNLGF S[;GL CSLST Ô[TF\ GFD\H]Z SZJFDF\ VFjIMP VF S[;DF\ lJJFNL JTL GFP 5\R ;DÙ V[0JMS[8zL I] V[GP DMNL CFHZ ZCIF CTFP

V[g8=L 8[Ù

s!5f D[P I]GF.8[0 OM:OZ; ,LPsZ_!5vÒV[;8LALv!v*qV[;PV[PG\P *Z5 TYF *Z&qZ__)f

VZHNFZGF S[;DF\ T[D6[ ZFßI ACFZYL DF\UFJ[, l0h, 5Z V[g8=L 8[ÙGL HJFANFZLGL ;FY[ S,Dv!*s!f TYF sZfGM N\0 ,FNJFDF\ VFjIM CTM VF N\0GL HJFANFZL p5l:YT SZFIF 5C[,F VZHNFZG[ jIFHAL ;]GFJ6LGL SM. H TS VF5JFDF\ VFJL GCMTL VFJF ;\Ô[UMDF\ VF N\0 GFP 5\R âFZF ;\5]6" GFA]N SZJFDF\ VFjIM TYF V[g8=L 8[ÙGL HJFANFZL IYFJT ZFBJFDF\ VFJLP VF S[;DF\ VZHNFZ JTL GFP 5\R ;DÙ V[0JMS[8 zL ALPV[;P JSL, CFHZ ZCIF CTFP

.g8[Z[:8sjIFHf

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537

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s!*f D[P DMZAL J[Ò8[A, 5|M0S8; ,LPsZ_!5vÒV[;8LALv!v!$$qV[;PV[PG\P !qZ__(f

VZHNFZ pt5FNGGL 5|J'l¿ SZTF CTF T[DGL JØ" Z__5v_&GL J[RF6J[ZF SFINFGL VFSFZ6LDF\ T[D6[ SZ[,L BZLNLGF ;\NE"DF\ D/JF5F+ lGIDv$ZGF J/TZGL ZSDDF\ Z@GM 38F0M SZJFDF\ VFjIM CTM H[ DF, BZ[BZ VZHNFZ 5F;[ :8MSDF\ CTM T[ DF,GM J5ZFX S[ J[RF6 VFSFZ6L JØ"DF\ YI[, H G CT]\ VG[ tIFZAFN J[8 SFINFG]\ VD,LSZ6 Vl:TtJDF\ VFJL UI]\ CT]\ TYF J[8 SFINFDF\ J[ZFXFBGL Ô[UJF. CMJFYL VF DF, 5Z Z@GM 38F0M J[8 SFINFGL S,Dv!Z VgJI[ VIMuI CTM SFZ6S[ J[RF6J[ZF SFINFGL VFSFZ6LDF\ BFTFV[ J[RF6J[ZF SFINFGF lGIDMG]\ 5F,G SZJ]\ Ô[.V[ T[D6[ J[8 SFINFGL S,Dv!Z C[9/ VZHNFZV[ D[/J[, J[ZFXFBGF NFJF lJØ[ lJRFZJFG]\ YT]\ GYLP VFYL VFSFZ6L JØ"DF\ VF DF,DF\YL pt5FNG S[ O[ZJ[RF6 YI]\ G CMJFYL GFP 5\R[ VFSFZ6L VFN[X TYF 5|YD V5L, VFN[X ZÛ SIF" VG[ GJ[;ZYL VFN[X SZJF DF8[ BFTFG[ S[; lZDFg0 SZJFDF\ VFjIM CTMP VF S[;DF\ VZHNFZ JTL V[0JMS[8 zL GIG X[9 CFHZ ZCIF CTFP

.g8Z:8[8 ;[<;

s!(f D[P lGlDT :8L<; 5|FP ,LPsZ_!5vÒV[;8LALv!v!&ZqV[;PV[PG\P !*)qZ_!$f

VF S[;DF\ lJJFNLV[ SZ[, VFZPVFZP;[,GF jIJCFZM NZdIFG VD]S DF, lJJFNLG[ 5ZT D/[, CTM H[ DF,G]\ lJJFNLV[ ZFßIACFZGF T[GF J[RGFZ D]/ J[5FZLG[ 5ZT SZ[, CTM 5Z\T] VF jIJCFZM AN, lJJFNLV[ cV[Oc OMD" D[/J[, GCMT]\ TN]5ZF\T VFZPVFZP;[,PGF VD]S jIJCFZM DF8[ lJJFNL 5F;[ V[g0M;" SZ[,L Z;LNM GCMTL H[YL VFSFZ6L VlWSFZL TYF 5|YD V5L, VlWSFZLV[ T[ jIJCFZMG[ VF\TZZFßI jIJCFZM U6LG[ T[GF 5Z J[ZM4jIFH TYF N\0 VFSFZ[, CTFP GFP 5\R ;DÙ ALÒ V5L,DF\ 5\RV[9ZFjI]\ S[ DF, 5ZTGF NFJF DF8[ cV[Oc OMD"GL VG]5l:YTL K[ 5Z\T] lJJFNLGF S[;DF\ D[P V\ALSF :8L, ,LP GF R]SFNF D]HADF, 5ZTGF TYF DF, JCGGF 5]ZFJF CM. lJJFNLGF DF, 5ZTGF NFJF IMuI K[ TN]5ZF\T lJJFNLV[ OMD" .v! TYF OMD" ;L ZH] SIF" CMJFG[ SFZ6[ lJJFNLGF VFZPVFZP;[,GF 5]ZFJF DF8[ SM. 8=Fg;5M8"GL 5\CMR S[ V[g0M;"D[g8GL GS, H~ZL GYL SFZ6 S[ S[lgãI SFINFGL S,Dv&sZf D]HA VF 5]ZFJF lJJFNLGF jIJCFZM ;FALT SZJF DF8[ 5]ZTF VG[ IMuI K[P

VFYL lJJFNL lJZ]wWGL J[ZF4jIFH TYF N\0GL VFSFZ6L ZÛ SZJFDF\ VFJLPVF S[;DF\ lJJFNL JTL GFP 5\R ;DÙ V[0JMS[8 zL V[GPV[GP58[, CFHZ ZCIF CTFP

,LDL8[XG

s!)f D[P ÊLØL p5ÊD pnMUsZ_!5vÒV[;8LALv!v!_$qV[;PV[PG\P &!# TYF &!&qZ__!f

VF S[;DF\ VZHNFZGL ;\PJP Z_#( YL Z_$!GL VFSFZ6L BFTF âFZF ;DIDIF"NF ACFZ SZJFDF\ VFJL CTL VG[ VZHNFZ lJZ]wW ,[6]\ p5l:YT SZJFDF\ VFjI]\ CT]\ GFP 5\RV[ D[P ;[H, l0:8=LaI]8;" lJP U]HZFT ZFßI TYF D[PA,N[Jl;\C 0M;FEF. SM8G SÕ\P GF R]SFNFVMG[ wIFGDF\ ,.G[ ;DIDIF"NF ACFZGF VF VFN[XMG[ ZÛ SZJFDF\ VFjIFP VF S[;DF\ VZHNFZ JTL V[0JMS[8 zL H[PV[;PÔ[ØL GFP5\R ;DÙ CFHZ ZCIF CTFP


538

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gI] .g0:8=Lh

sZ_f D[P ;C[,L J:+ pnMU ,LPsZ_!5vÒV[;8LALv!v5_qZLPV[PG\P )( TYF ))qZ_!!f

VF S[;DF\ lJJFNLG[ BFTF âFZF ~P!4Z$4$54Z&$qvGL ZSD TYF JØ" !)&$ YL Z__# DF8[ J[ZFD]lST 5|DF65+ VF5JFDF\ VFJI]\ CT]\ 56 D\NLGFJFTFJZ6G[ SFZ6[ lJJFNLV[ Z__!YL pt5FNGGL 5|J'l¿ A\W SZL CTL VFYL lJJFNLG[ D/[,F ,FEM TYF J[ZFD]lST 5|DF65+ 5`RFNJTL" V;ZYL ZÛ SZJFDF\ VFjIF SFZ6S[ lJJFNLV[ ÔC[ZGFDFGL V[g8=L Z55GL XZT !&sBf TYF SFINFGL S,Dv$)sZfGM E\U SIM" CTMP GFP 5\RV[ S[;GL ;\5]6" CSLST Ô[.G[ 9ZFjI]\ S[ D\NLG[ SFZ6[ pt5FNG A\W SZJ]\ V[ SM. SFA] ACFZGF ;\Ô[UM G CM. J[ZFD]lSTGF ,FE TYF 5|DF65+ ZÛ SZJFG]\ BFTFG]\ 5U,]\ IMuI K[ 5Z\T] O[ZT5F;GF VFN[XDF\ 5|YDJFZ N\0SLI SFI"JFCL SZJL V[ VIMuI CM. lJJFNL lJZ]wWGM N\0 GFA]N SZJFDF\ VFjIMP VF S[;DF\ lJJFNL JTL GFP5\R ;DÙ V[0JMS[8 zL V[GPV[GP58[, CFHZ ZCIF CTFP

sZ!f D[P S[I8L SM8;LgY V[g0 .g0P ,LPsZ_!5vÒV[;8LALv!v(*qV[;PV[PG\P )*!qZ__$f

VF S[;DF\ lJJFNLG[ BFTFâFZF ~P(4))4*&4___qvGL ZSD TYF JØ" !))! YL Z__! DF8[ J[ZFD]lST 5|DF65+ VF5JFDF\ VFJI]\ CT]\ 5Z\T] W\WFDF\ G]SXFGL G[ SFZ6[ lJJFNLV[ Z___YL pt5FNGGL 5|J'TL A\W SZL CTL VFYL lJJFNLG[ D/[,F ,FEM TYF J[ZFD]lST 5|DF65+ 5`RFNJTL" V;ZYL ZÛ SZJFDF\ VFjIF SFZ6S[ lJJFNLV[ ÔC[ZGFDFGL V[g8=L Z55GL XZT !&sBf TYF SFINFGL S,Dv$)sZfGM E\U SIM" CTMP GFP 5\RV[ S[;GL ;\5]6" CSLST Ô[.G[ 9ZFjI]\ S[ G]SXFGLG[ SFZ6[ pt5FNG A\W SZJ]\ V[ SM. SFA] ACFZGF ;\Ô[UM G CM. J[ZFD]lSTGF ,FE TYF 5|DF65+ ZÛ SZJFG]\ BFTFG]\ 5U,]\ IMuI K[ 5Z\T] O[ZT5F;GF VFN[XDF\ 5|YDJFZ N\0SLI SFI"JFCL SZJL V[ VIMuI CM. lJJFNL lJZ]wWGM N\0 GFA]N SZJFDF\ VFjIMP VF S[;DF\ lJJFNL JTL GFP5\R ;DÙ V[0JMS[8 zL ALPV[;PJSL, CFHZ ZCIF CTFP

sZZf D[P ,F;"G S,Z S[D sZ_!5vÒV[;8LALv!v!)*qV[;PV[PG\P ##5 VG[ 55*qZ_!$f

VF S[;GF VZHNFZ[ VUFp GFP 5\R ;DÙ V5L, OF., SZ[, CTL H[DF\ GFP5\R âFZF JØ" Z__5DF\ S[; 5|YD V5L, VlWSFZLG[ lZDFg0 SZJFDF\ VFjIM CTM 5Z\T] VlWSFZL âFZF VF S[;GM lGSF, ( JØ" AFN SZJFDF\ VFjIM CTM TN]5ZF\T ALÔ S[;DF\ lJJFNLGM J[ZFD]lST 5|DF65+ !! JØ" AFN BFTF âFZF ZÛ SZJFDF\ VFjIM CTMP lJJFNLGM 5|DF65+ ZÛ SZJF 5FK/ lJJFNLV[T[DGL BZLNLVM K]5FJL CMJFG]\ SFZ6 BFTF âFZF VF5JFDF\ VFjI]\ CT]\ TYF ÔC[ZGFDFGL V[g8=L Z55GL XZT !* TYF V[g8=L &)GM E\U YIFG]\ H6FJFI]\ CT]\P GFP 5\R âFZF ;DU| S[; TYF ;\,uG R]SFNFVMGL ;3G RRF" AFN 9ZFJJFDF\ VFjI]\S[ VlWSFZLVMV[ J[ZFD]lST 5|DF65+ !! JØ" AFN ZÛ SI]"\ K[ H[ VIMuI K[ TYF 5\R âFZF H lZDFg0 SZFI[, S[;DF\ YI[, V;FWFZ6 lJ,\A 56 VIMuI K[P TN]5ZF\T 5|YD V5L, VlWSFZLGL U[ZZLlTVM N]Z SZLG[ lJJFNLG[ 8[Ù T[DH jIFHDF\ ZFCT VF5JFDF\ VFJL TYF N\0GL ZSD 56 !5_@ YL 38F0LG[ !_@ H[8,L IYFJT ZFBJFDF\ VFJLP 5|:T]T S[;DF\ VZHNFZ JTL V[0JMS[8 zL V[;P0LPDMNL CFHZ ZC[, CTFP


539

526


sZ#f D[P5LV[;V[, ,LP sZ_!5vÒV[;8LALv!vZ&&qV[;PV[PG\P ))$qZ_!$f

lJJFNLV[ JØ" Z___v_! DF8[ VFSFZ6L TYF 5|YD V5L, VlWSFZL âFZF ,[6] p5l:YT SZJFDF\ VFjI]\ CT]\P lJJFNL !*q_*q_$ ;]WL J[ZFD]lST WZFJTF CTF VG[ T[D6[ T[DGL J[ZFD]lSTGF 5|DF6YL 56 JWFZ[ ZSD T[DGL J[ZFSLI HJFANFZL ;FD[ ;ZEZ SZL CTL 5Z\T] JØ" Z___v_!GF JØ"GF V\T[ T[DGL 5F;[ VF EMUJ8FGL ZSD HDF ZC[TL CTL lJJFNLGL N,L, CTL S[ Ô[ T[DGL VF EMUJ8FGL ZSDG[ T[DGL Z___v_!GL HJFANFZL ;FD[ ;ZEZ SZJFDF\ VFJ[ 5Z\T] GFP 5\R[ 9ZFjI]\ S[ V[SJFZ VFSFZ6L S[ V5L, TaAS[ J[ZFD]lSTGM ,FE ,. ,LWF AFN 5]Go,FE VF5J]\ VIMuI K[ 5Z\T] S[;GF U]6NMØGF VFWFZ[ lJJFNL lJZ]wWGL N\0SLI VFSFZ6L N]Z SZJFDF\ VFJLP S[;DF\ GFP 5\R ;DÙ lJJFNL JTL V[0JMS[8 zL 5LP;LP Ô[ØL CFHZ ZCIF CTFP

5[G<8LsN\0f

sZ$f D[P ;J[ZF 8[Ù sZ_!5vÒV[;8LALv!v$#qV[;PV[PG\P (#_ TYF (#!qZ_!$f

VZHNFZ[ .d5M8"[0 S,MYG]\ VFSFZ6L JØ" NZDIFG J[RF6 SI]"\ CT]\ 5Z\T] VF J[RF6 5Z J[ZM ,FU[ GlC\ T[JL WFZ6FYL T[ J[RF6G[ T[DGF lC;FAL ;FlCtIMDF\ 8[Ù ËL ;[, TZLS[ NXF"jI]\ CT]\P 5|YD V5L, VlWSFZLV[ VF S[;DF\ lJJFNL lJZ]wWGL N\0SLI SFI"JFCLDF\ VF\lXS ZFCT VF5L CTL 5Z\T] lJJFNLGL VF E],G[ lJJFNLGM SZRMZLGM .ZFNM G SCL XSFI T[J]\ 9ZFJLG[ lJJFNL lJZ]wWGL ;\5]6" N\0SLI SFI"JFCL GFP 5\R âFZF ZÛ SZJFDF\ VFJL CTLP lJJFNL JTL S[;DF\ V[SJMS[8 zL V[GPV[GP58[, GFP 5\R;DÙ CFHZ ZCIF CTFP

sZ5f D[P;C[,L J:+ pnMU ,LPsZ_!5vÒV[;8LALv!v5_qZLPV[PG\P )( TYF ))qZ_!!f

VF S[;GL lJUTM DF8[ VG]P ÊD G\P sZ_fGL lJUTM JF\RJF VG]ZMW K[P

sZ&f D[P ALPV[PV[;P 8=[0;"sZ_!5vÒV[;8LALv!v!!$qV[;PV[PG\P (#qZ_!5f

VF S[;DF\ lJJFNLV[ VFSFZ6L JØ" NZdIFG VF\TZZFßI BZLNL SZ[,L CTL ßIFZ[S[ lJJFNL prRSJ[ZFGL 5ZJFGUL WZFJTF CTF VFJF ;\Ô[UMDF\ S,D !$GLXZTGF E\U AN, lJJ[SI]ST T5F; NZdIFG VFSFZ6L VlWSFZLV[ S,D#$s*f TYF S,D#$s!ZfGF N\0GL VFSFZ6L SZL CTL ßIFZ[ S[ 5|YD V5L,VlWSFZLV[ VF N\0DF\ *5@GL ZFCT VF5L CTL lJJFNLV[ VF ;FD[ GFP 5\R ;DÙ V5L, SZTF\ 5\R âFZF D[P;J[ZF 8[Ù TYF D[P ,L%5Ls;[PV[PG\P5_$qZ_!$fGF R]SFNF D]HA lJJFNL lJZ]wWGL ;\5]6" N\0SLI SFI"JFCLVMDF\ ZFCT VF5JFDF\ VFJL CTLP lJJFNL JTL GFP5\R ;DÙ V[SJMS[8 zL JLPJLP.XFGL CFHZ ZCIF CTFP

sZ*f D[P .gU|FD DF.S=M .lg0IF 5|FP ,LP sZ_!5vÒV[;8LALv!v!!(qV[;PV[PG\P (#qZ_!5f

VF S[;GL lJUTM DF8[ VG]P ÊD G\P s!#fGL lJUTM JF\RJF VG]ZMW K[P

sZ(f D[P 0FID\0 5FJZ .gO=F:8=SRZ ,LP sZ_!5vÒV[;8LALv!v!(#qV[;PV[PG\P !$! TYF !&_q Z_!5f

VF S[;GF VZHNFZGL UF0L ;FY[ GD]GFv$_#GL VG]5l:YTLDF\ R[S5MÚ VlWSFZL âFZF T[DGF


540

527


lJZ]wW !5_@ N\0 TYF ~PZ___qvGF N\0GL VFSFZ6L SZJFDF\ VFJL CTLP 5|YD V5L, VlWSFZL âFZF 5_@ N\0GL ZSD IYFJT ZFBLG[ S[;GM lGSF, SZJFDF\ VFjIM CTM ßIFZ[ GFP5\R âFZF D[PV[l08M, ,]A|LSFg8; ,LPsV[;PV[PG\P !_Z!qZ_!!fGF R]SFNFG[ wIFGDF\ ZFBLG[ N\0GL ZSDDF\ 38F0M SZJFDF\ VFjIM TYF N\0GL ZSD Z_@ H[8,L 9ZFJJFDF\ VFJLP VZHNFZ JTL GFP5\R ;DÙ SZJ[ZF ;,FCSFZ zL 5\SH 58[, CFHZ ZCIF CTFP

S,D !5sALfGM BZLN J[ZF[

sZ)f D[PZFHzL 5M,LlO,sZ_!5vÒV[;8LALv!v!$_qZLPV[PG\P !#*qZ__Zf

VF S[;DF\ lJJFNL J[ZFD]lST 5|DF65+WZFJTF CTF VFYL lJJFNLGL BZLNLVM 5Z EZJF5F+ YTF BZLNJ[ZFG[ GFP5\R âFZF D[PUMNZ[H ;M%; ,LPGF R]SFNFGM ;FZ ,.G[ VIMuI 9ZFJJFDF\ VFjI]\ TYF O[ZT5F; VFN[X ZÛ SZJFDF\ VFjIMP VF S[;DF\ GFP5\R ;DÙ lJJFNL JTL V[0JMS[8 zL ALPV[;PJSL, CFHZ ZCIF CTFP

lZSJZL

s#_f D[P ßJ[,L 8L SÕ\PsZ_!5vÒV[;8LALv!v!$)qV[;PV[PG\P !_5&qZ_!$f

VF S[;DF\ VZHNFZ 5Z JFl6ßISJ[ZFBFTF âFZF VFSFZ6L NZdIFG DM8L ZSDG]\ ,[6]\ p5l:YT SZJFDF\ VFjI]\ CT]\ H[ G EZFTF\ BFTF âFZF lJJFNLGF 5ltGGL DFl,SLGF O,[8 5Z 8F\R D]SJFDF\ VFJL CTLP GFP5\R ;DÙGL ALÒ V5L,DF\ T[D6[ 9ZFjI]\ S[ lJJFNLGL 5ltGV[ VF lD,ST T[DGF :+LWGDF\YL BZLN SZ[, K[ VG[ T[GF 5]ZFJF 56 T[VM ZH] SZ[ K[ tIFZ[ VFJF ;\Ô[UMDF\ 5lTGF ,[6F AN, 5ltGLGL lD,ST 5Z 8F\R D]SJ]\ VIMuI K[ VFYL 8F\RGM VFN[X ZÛ SZJFDF\ VFjIMP VZHNFZ JTL GFP5\R ;DÙ ;LPV[P zL ;MCD DX~JF,F CFHZ ZCIF CTFP

ZÒ:8=[XG

s#!f D[PlST"G 8=[l0\U SÕ\PsZ_!5vÒV[;8LALv!v!#!qV[;PV[PG\P (_)qZ_!#f

lJJFNLV[ GM\W6L G\AZ D[/JJF DF8[ VZÒ SZ[,L CTL VG[ T[DG[ SFDR,Fp G\AZ 56 BFTF âFZF VF5JFDF\ VFjIF CTFP 5Z\T] BFTF âFZF lJJFNLGF l5TFzLV[ VF H GFDYL 5[-LGF G\AZ ,LW[,F CTF TYF 5+SM G EZJFGF SFZ6[ T[DGF G\AZ ZÛ YIF CTFPV[ CSLST ;FD[ VFJTF T[D6[ lJJFNLGF G\AZ VF5JFG]\ ZÛ SI]" CT]\ lJJFNLV[ VUFpGF G\AZ DF8[ GFP5\R ;DÙ :5ÚTF SZLCTL S[ T[DGF l5TFzLGF VJ;FG AFN VF G\AZ ZÛ SZJFGL lC;FAGLXG[ ;]RGF V5F. CTL 56 T[D6[ T[DF\ U[ZZLTL VFRZTF\ 5+SM EZFIF GCMTF TYF G\AZ ZÛGL VZÒ 56 ;DI;Z Y. GCMTL 5Z\T] :Y/ T5F; NZdIFG VlWSFZLG[ H6FI]\ S[ VF H HuIF 5Z K[<,F $ JØ"YL SM. H W\WFSLI 5|J'l¿ GYL T[DH VtIFZ[ T[ ZC[9F6GF C[T] DF8[ p5IMUDF\ ,[JFI[, K[PJ/L lJJFNLV[ 56 GJF GM\36L G\AZ G D/JFG[ SFZ6[ T[DGF H]GF G\AZ 5ZtJ[GF 5+SM EZIF CTF VFD ;\5]6" CSLSTM B]A H V:5Ú TYF lJJFNLGF lJZ]wWDF\ CMJFYL lJJFNLG[ G\AZ G VF5JFG]\ BFTFG]\ 5U,]\ GFP 5\R âFZF IMuI 9ZFJJFDF\ VFjI]\P VF S[;DF\ lJJFNL JTL V[0JMS[8 zL V[;P0LPDMNL GFP5\R ;DÙ CFHZ ZCIF CTFP


541

528


Z[S8LlOS[XG

s#Zf D[P;]5A" 5[5;"sZ_!5vÒV[;8LALv!v!ZqZ[PV[PG\P # YL 5qZ_!5f

VF S[;DF\ U]HZFT JFl6ßISJ[ZF BFTF âFZFGFP5\RV[ TFP _#q_ZqZ__5GF ZMH SZ[,F VFN[X ;FD[ E],;]WFZ6F VZÒ NFB, SZJFDF\ VFJL CTL H[ ;DIDIF"NF ACFZ CTL TYF !_ JØ"GF V;FWFZ6 lJ,\A AFN SZJFDF\ VFJL CTL VFYL GFP5\R âFZF VF VZÒ GFD\H]Z SZJFDF\ VFJL CTLP

s##f D[P ;[l<J l;ZFlDS;sZ_!5vÒV[;8LALv!v!Z#qZ[PV[PG\P #(qZ_!$f

VF S[;DF\ VZHNFZG[ YI[, S,D#$s!ZfGF N\0GL ZSD 38F0LG[ J[ZFGF 5@ H[8,L D]/ VFN[XDF\ 9ZFJ[,L CTLPE],;]WFZ6F VFN[XDF\ lJJFNLV[ T[DG[ YI[, N\0AFATDF\ ZH]VFT SZL S[ GFP5\R âFZF lJJFNLGL ZH]VFT CMJF KTF\ 56 T[DGL J[ZFXFBGL U6TZL EZFI[, J[ZF TZLS[ SZJFDF\ VFJ[, GYL VG[ Ô[ T[G[ EZFI[, J[ZF TZLS[ U6JFDF\ VFJ[ TM lJJFNL lJZ]wW VF N\0G]\ Vl:TtJ ZC[ GlC\ 5Z\T] GFP5\R[ DFGGLI ;]5|LD SM8"GF N[JF D[8, 5FJ0Z 5|FP ,LPs!_ JLPV[;P8LP *5!fGF R]SFNFG[ wIFG[ ,.G[ VF AFATG[ Z[S0" 5ZGL E], G U6L XSFI T[J]\ 9ZFjI]\ CT]\ TYF E],;]WFZ6F VZÒ GFD\H]Z SZJFDF\ VFJL CTLP VF S[;DF\ lJJFNL JTL V[0JMS[8 zL V[GPV[GP 58[, CFHZ ZCIF CTFP

s#$f D[P 5FZ,[ lA;,[ZL 5|FP ,LPsZ_!5vÒV[;8LALv!vZ!#qZ[PV[PG\P *qZ_!5flJJFNLV[ E],;]WFZ6F DF8[ 36F H D]ÛFVM p5l:YT SZ[, CTF 5Z\T] GFP5\R âFZF DF+ Z[S0" 5ZGL

E],G[ ;]WFZJ]\ IMuI 9ZFJLG[ lJJFNLGL VF VZÒ V\XTo D\H]Z SZJFDF\ VFJL CTLP lJJFNL JTL GFP5\R ;DÙ V[0JMS[8 zL 5LPS[P;MGL CFHZ ZCIF CTFP

lZ;[,s#5f D[P DC[\NL Z\U ,FuIM O|]8 ßI]; CFp;sZ_!5vÒV[;8LALv!v))qV[;PV[PG\P !!&(qZ__$f

VF S[;GF VZHNFZ RMÞ; SFRFDF,DF\ O,[J;" pD[ZL T[G[ 9\0] 5F0LG[ T[G[ ;MO8L VF.;S|LD TZLS[ J[RF6 SZTF CTF T[DGM NFJM CTM S[ T[DG]\ J[RF6 O[ZJ[RF6 K[ SM. pt5FNG GYL 5Z\T] GFP5\R âFZF D[P zL ZFDN[J VF.:S|LD lJP U]HZFT ZFßIGFs&# JLPV[;P8LP$)5fGF R]SFNFG[ wIFGDF\ ZFBLG[ VF 5|ÊLIFG[ O[ZJ[RF6 GlC\ 56 pt5FNGGL 5|ÊLIF U6JFDF\ VFJLP VF S[;DF\ lJJFNL JTL GFP5\R ;DÙ V[0JMS[8 zL I]PV[GPDMNL CFHZ ZCIF CTFP

lZO\0s#&f D[PlN5SS]DFZ V[g0 SÕ\PsZ_!5vÒV[;8LALv!v!#&qV[;PV[PG\P$_ TYF $!qZ_!5f

lJJFNLV[ lGIDLT5+SM TYF J[ZM EZ5F. SZ[,M CTM VG[ 5+SDF\ T[D6[ lZO\0 DF\uI]\ CT]\ 5Z\T] BFTFGF VlWSFZL âFZF lJJFNLV[ VZÒ SIF" KTF\ 56 lJJFNLGL VFSFZ6L DF8[GF 8F:S 56 pEF SZLG[ lJJFNLG[ lZO\0 VF5JFGL SM. H 5|lÊIF SZJFDF\ VFJTL GCMTL lJJFNLV[ VF DF8[ p5ZL VlWSFZLVMG[ 56 VZÒ SZL CTL 5Z\T] lJJFNLG[ lZO\0 VF5JFGL SM. H 5l|ÊIF BFTF âFZF RF,] G YTF\ lJJFNLV[ SM. H VFN[X lJGF H 5|YD V5L, NFB, SZL H[DF\ 5|YD V5L, VlWSFZLV[ VF V5L, SM. H VFN[X lJZ]wW G CMJFYL GFD\H]Z SZL CTL VFYL H lJJFNL ALÒ V5L,DF\ GFP5\R ;DÙ VFjIF CTF ßIF\ GFP5\R âFZF 5|YD V5L, VFN[XG[ ZÛ SZJFDF\ VFjIM CTM TYF lJJFNLG[ jIFH ;lCT lZO\0 VF5JFGL ;]RGF BFTFGF VlWSFZLVMG[ VF5L CTL TYF VFJF A[NZSFZ VlWSFZLVM lJZ]wW SFI"JFCL SZJFGL TFSLN 56 SlD`GZzLG[ VF5L CTLP VF S[;DF\ lJJFNL JTL GFP 5\R ;DÙ V[0JMS[8 zL lRZFU ;MGL CFHZ ZCIF CTFP


542

529


;[0I]V, V[g8=LsS[lDS,f

s#*f D[P SM0FS .lg0IF 5|FP ,LPsZ_!5vÒV[;8LALv!vZ(&qV[;PV[PG\P Z$_qZ_!$f

VF S[;GF VZHNFZ OM8MU|FOLS S[lDS,GM p5IMU SZTF CTF VG[ T[DGL VFSFZ6L NZdIFG VFSFZ6L VlWSFZLV[ TYF 5|YD V5L, VlWSFZLV[ VF S[lDS, 5Z !5@GF NZ[ J[ZM VFSFIM" CTM VF VFN[XYL GFZFH VZHNFZV[ GFP5\R ;DÙ ALÒ V5L, SZL CTL H[DF\ GFP 5\R âFZF ;\NEL"T ÔC[ZGFDF\ TYF D[P H[PALPA|W;" lJP V[;[;L\U VMOL;Z TYF D[P;Z:JTL S[DLS<;4lJHIJF0F lJP :8[8 VMO VF\W| 5|N[XGF R]SFNFGM ;FZ ,.G[ VZHNFZGF S[lDS,G[ V[g8=L Z&$DF\ ;DFlJÚ SZJFG]\ 9ZFJJFDF\ VFjI]\ TYF VFSFZ6L T[DH 5|YD V5L, VFN[X ZÛ SZJFDF\ VFjIFP S[;DF\ VZHNFZ JTL GFP5\R ;DÙ V[0JMS[8 zL ZFH[X N[;F. CFHZ ZCIF CTFP

;[8 VMOsJ/TZf

s#(fD[PH[PVFZPO[A|LS[8;" ,LPsZ_!5vÒV[;8LALv!v5qV[;PV[PG\P !(!qZ__(f

lJJFNL V[,5LÒ ;L,Lg0Z AGFJJFGM W\WM SZTF CTF VG[ T[D6[ V[,0LVM4DXLGZL 5F8";48]<;40=L<;4AM<8;4JLvA[<8;GL BZLNLVM 5ZtJ[G]\ J[RF6J[ZF SFINFGL S,D $ZG]\ J/TZ DF\U[, CT]\ H[ VFSFZ6L TYF 5|YD V5L, VFN[XDF\ GFD\H]Z YTF\ lJJFNLGL GFP5\R ;DÙGL ALÒ V5L,DF\ GFP5\R âFZF 9ZFJJFDF\ VFjI]\ S[ lJJFNLGL VF BZLNLVM cSghI]D[A, :8M;"c U6FTL CM. lJJFNLG[ T[ 5ZtJ[G]\ J/TZ D/JF 5F+ K[ TYF V[,0LVM DF8[ D[PVDL 5LUD[g8;GF GFP CF.SM8"GF R]SFNFG[ A\WGSTF" H6FJLG[ lJJFNLG[ T[G]\ J/TZ 56 V[GFIT SZJFG]\ 9ZFJJFDF\ VFjI]\P lJJFNL JTL VF S[;DF\ GFP 5\R ;DÙ SZJ[ZF ;,FCSFZzL V[RP0LPJ{`GJ CFHZ ZCIF CTFP

s#)f D[P ;]5Z ÊM5 ;[O ,LPsZ_!5vÒV[;8LALv!v!*#qZLPV[PG\P !* YL ZZqZ_!!f

VZHNFZGL VFSFZ6L VFN[XGL O[ZT5F; NZdIFG VFSFZ6L VlWSFZLV[ V[GFIT SZ[,F lGIDv$$GF J/TZG[ J[RGFZ J[5FZLV[ EZ[, J[ZFGF 5]ZFJFGF VEFJ[ ZÛ SZLG[ VZHNFZ lJZ]wW ,[6]\ p5l:YT SZFI]\ CT]\ 5Z\T] GFP5\R âFZF O[ZT5F; VlWSFZLGF JT"GG[ VIMuI U6FjI]\ SFZ6 S[ VFSFZ6L VlWSFZLV[ V[SJFZ J/TZ V[GFIT SIF" AFN O[ZT5F; VlWSFZL âFZF VF J/TZG[ ZÛ SZJ]\ V[ SFINFSLI Ô[UJF.VMG[ ;];\UT 5U,]\ GYL VG[ VZHNFZGL TZO[6DF\ R]SFNM VF5LG[ O[ZT5F; VFN[XM ZÛ SZJFDF\ VFjIFP VF S[;DF\ VZHNFZ JTL GFP5\R ;DÙ SZJ[ZF ;,FCSFZ zL V[;PVF.PRF{WZL CFHZ ZCIF CTFP

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IMPORTANT JUDGEMENTS

IN REGARD TO THE SEALER REGISTRATIONS WERE CANCELLED AB INITIO THEN DEPARTMENT WITHOUT APPLICATION OF MIND THEY DIRECTLY CANCEL INPUT TAX CREDIT WITHOUT PROVING OR CONSIDERING GENUINENESS OF THE TRANSACTION DIRECTLY APPLIED MADHAV STILL CORPORATION FOR THAT HON’BLE COURT ALSO CONSIDER THAT AND ADMITTED THE APPEAL.

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE A.J. SHASTRI

TAX APPEAL NO. 456 of 2016S KUMAR ENERPRISES....Appellant(s) VersusSTATE OF GUJARAT....Opponent(s) Appearance: TRUPESH C KATHIRIYA, ADVOCATE for the Appellant(s) No. 1

Date : 16/06/2016 ORAL ORDER

(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)

Tax appeal is admitted for consideration of following substantial question of law:

“Whether the Value Added Tax Tribunal committed an error in law in upholding the orders of the Assessing Officer and the Appellate Authority applying the decision of the High Court in case of Madhav Still Corporation vs. State of Gujarat reported in 72 VST 318 without adverting to any material on record in the context of genuineness of the transaction of the assessee with the dealers whose registrations were cancelled ab initio?

(AKIL KURESHI, J.) (A.J. SHASTRI, J.)

HONOURABLE MS.JUSTICE HARSHA DEVANI and HONOURABLE MR.JUSTICE A.G.URAIZEE

SPECIAL CIVIL APPLICATION NO. 18054 of 2015FENESTA BUILDING SYSTEMS (UNIT OF DCM SHRIRAM LTD)....Petitioner(s) Versus

STATE OF GUJARAT....Respondent(s)

Important Judgements

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Appearance

TRUPESH C KATHIRIYA, ADVOCATE for the Petitioner(s) No. 1

ADVANCE COPY SERVED TO GP/PP for the Respondent(s) No. 1 NOTICE SERVED BY DS for the Respondent(s) No. 1

ORAL ORDER(PER : HONOURABLE MS.JUSTICE HARSHA DEVANI)

1 Leave to amend the cause title by adding Commercial Tax Officer (III), Commercial Tax Check Post, Shamlaji as Respondent No.2.

2 Rule. Ms Maithili Mehta, learned Assistant Government Pleader waives service of notice of Rule on behalf of the respondents. Having regard to the controversy involved in the present case, which lies in a very narrow compass, with the consent of the learned counsel for the respective parties, the matter was taken up for final hearing today itself.

3 In this writ petition, the petitioner has challenged the order dated 19th August, 2015 passed under sections 68 and 69 of the Gujarat Value Added Tax, 2003 (hereinafter referred to as ‘the Act’) whereby the truck together with the goods of the petitioner has been seized on 19th October, 2015. The petitioner also seeks a direction to the respondents to release the goods forthwith.

4 The petitioner is a supplier of designer windows and doors. Certain goods were sold to an individual at Ahmedabad and hence the same were dispatched from Bhiwandi to the customer at Ahmedabad. The Driver of the truck was in possession of Form No.403 as required under the provisions of rule 51 of the Gujarat Value Added Rules. The truck in question was intercepted and detained at the Commercial Tax Check Post, Shamlaji Check Post by the second respondent. Since the truck and the goods were not released, the petitioner has filed the present petition seeking to release the goods forthwith.

5 Mr. Trupesh Kathiriya, learned advocate for the petitioner assailed the action of the respondents by submitting that the detention of the truck with the goods of the petitioner is without authority of law inasmuch as the goods were sold for personal purpose to an end user and that the transaction was an inter-state sale. It was submitted that the petitioner is ready and willing to follow the due procedure as prescribed under the Central Sales Tax as well as the Gujarat Value Added Tax and the rules framed thereunder so as to ensure that there is no evasion of tax on its part and the truck in question be released with goods at the earliest.

6 On the other hand, Ms Maithili Mehta, learned Assistant Government Pleader placed reliance upon the averments made in the affidavit-in-reply filed by the second respondent wherein it has been stated that the truck in question has been detained as it did not possess trip sheet or the log book, as required under section 68 of the Act. Moreover, there is a discrepancy in the vehicle number inasmuch as the transport receipt as well as online form mention the vehicle


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number to be HR 38 C. 7808 whereas the number of the truck detained was HR 47 B 7972. It is submitted that the respondents are ready and willing to release the vehicle forthwith however, they are required to verify about the existence of the vehicle transporting the construction material of similar nature. It was, accordingly, submitted that permission may be granted to authorities to carry out the verification of the above mentioned truck the number of which has been incorporated in the transport receipt, sale invoices and online form.

7 This Court has considered the submissions advanced by the learned counsel for the respective parties and has perused record of the case. A perusal of the order impugned seizure memo dated 19.10.2015, issued under sections 68 and 69 of the Gujarat Value Added Tax, 2003 reveals that according to the second respondent the tax liability of the petitioner is required to be examined under the provisions of the Act as the petitioner has an office at Ahmedabad and engages employees for fitting the designs and providing material to fulfill the contract. From the facts as emerging from the record it appears that no condition of any penalty has been imposed upon the petitioner for release of the goods. It appears that the respondents only want to verify the actual facts of the case in view of the discrepancy of the truck number and also to examine the tax liability of the petitioner under the Act. In the opinion of this Court, the respondents are not in any manner prohibited from carrying out such verification in accordance with law, however, for that purpose, it is not necessary to detain the truck along with the goods in question. Under the circumstances, the petition deserves to be allowed with liberty to the respondents to examine the tax liability of the petitioner, if any, under the provisions of the Act.

8 For the foregoing reasons, the petition succeeds and is accordingly allowed. The respondents are directed to forthwith release the truck in question together with the goods. Rule is made absolute accordingly with no order as to costs. Direct Service is permitted.

WORKS CONTRACTPrior to 15.2.2010, any construction equipment which was a machinery used for execution of works contract even if it happened to be a vehicle would fall within entry 35 of the notification issued under section 5[2] of the VAT Act

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

TAX APPEAL NO. 517 of 2013

HONOURABLE MR.JUSTICE AKIL KURESHI and HONOURABLE MR.JUSTICE A.J. SHASTRI

STATE OF GUJARAT ...................................Appellant(s)

Versus

YANTRAMAN AUTOMAC PVT LTD. ........... Opponent(s)


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Appearance: Mr.Pranav Trivedi, Assistant GOVERNMENT PLEADER for the Appellant MR. UCHIT N SHETH, ADVOCATE for the Opponent

Date : 07/07/2016

ORAL JUDGMENT(PER : HONOURABLE MR.JUSTICE AKIL KURESHI)This appeal is filed by the State Government challenging the judgment of

Value Added Tax Tribunal( "the Tribunal" for short). While admitting the appeal, following substantial questions of law were framed:

"(1) Whether in the facts and circumstances of the case, the Tribunal has erred in believing that all the equipments, goods, products, vehicle machinery used in execution of works contract resold by the opponent herein, fall under entry 35 of the notification issued under section 5[2] of the VAT Act and therefore liable to tax at the rate prescribed in it?

(2) Whether in the facts and circumstances of the present case the Tribunal has erred in not giving an independent finding that, all the items under consideration were actually used for the purpose of execution of works contract as required by entry 35 of notification issued under section 5(2) of the Gujarat Value Added Tax Act, 2003?

(3) Whether in the facts and circumstances of the case, the Tribunal has erred in not believing that, all the equipments, products resold by the opponent herein are "Motor Vehicle Machineries/ Equipments" and in absence of any specific entry of "Motor Vehicle Machinery/ Equipments" entry 87 [Residuary Entry] of Schedule II of the said Act would be applicable?"2. The controversy arises in the following background. The respondent

assessee, is a company registered under the Companies Act and is a distributor of JCB India Ltd. which is the manufacturer of construction equipments. The assessee also re-sells machines used in execution of works contract after purchasing the same in case of inter-state sale. For such purpose, the assessee is a registered dealer under Central Sales Tax Act, 1956 as well as Gujarat Value Added Tax Act, 2003 ("the Act" for short). It is not in dispute that several items with which we are concerned were used in execution of works contract as defined in second explanation to section 2(23) of the Act. Central question is whether such goods would fall under entry 35 pertaining to "machinery including parts and accessories thereof used in the execution of works contract" and invited tax at the rate of 4% and additional rate of 1% or the goods would fall under residuary entry inviting tax at higher rate.

3. The assessee, in view of such possible dispute applied to the competent authority under section 80 of the Act for determination of disputed questions. The assessee's specific query was with respect to the following equipments:


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Sr No Invoice No. Date Item Name1 RI/YAPL/-07-08/368 15.3.08 BACKHO LOADER2 RI/YAPL/07-08/386 31.3.08 TRACK EXCAVATOR3 RI/YAPL/07-08/379 31.3.08 LOADERS4 Sales is not effected during the year SKID STEER LOADER5 Sales is not effected during the year TELESONIC

HANDLER6 Sales is not effected during the year VIBRATORY

TANNDEM ASPHALT COMPACTOR

7 Sales is not effected during the year VIBRATORY SOIL COMPACTOR

8 Sales is not effected during the year CRANE4. The Joint Commissioner of Commercial Tax by his order dated 16.11.2009

ruled against the assessee. He neither stated that the equipments in question were not machinery nor held that the same was not used in execution of a works contract. He merely relied on the provisions of Motor Vehicles Act and the decision of the Supreme Court in the case of Bose Abraham vs. State of Kerala and another reported in 121 STC 614 to come to the conclusion that these equipments are in the nature of motor vehicles. He observed that such vehicles are required to be registered compulsorily under Motor Vehicles Act. In his opinion therefore, they would not fall within entry 35 under residuary clause.

5. This decision of the competent authority gave rise to the assessee's appeal before the Tribunal. Before the Tribunal, the assessee produced voluminous literature to point out that these equipments are machines used exclusively for the purpose of construction related projects and were therefore, in the nature of machines used in execution of a works contract. The Tribunal accepted the assessee's contention and came to the conclusion that the equipments were in the nature of machines used for works contract and therefore, covered under entry 35 of the schedule and not residuary clause. The Tribunal referred to various judgments cited by the Government to find that the same were primarily concerned with Motor Vehicles Act. In the opinion of the Tribunal, even if the machinery was otherwise categorised as motor vehicle under Motor Vehicles Act, it could not be excluded from entry 35 if it was otherwise used for execution of the works contract. The Tribunal thus allowed appeal upon which the Government has filed the present appeal.

6. Learned Assistant Government Pleader contended that the vehicles in question were in the nature of motor vehicles. They were registered as motor vehicles under Motor Vehicles Act. They therefore, could not have been treated as machines. The Tribunal therefore, committed a serious error in allowing the appeal.


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7. On the other hand, learned counsel Shri Uchit Sheth for the assessee opposed the appeal contending that (i) entry 35 of the schedule is specific and includes machinery used in execution of works contract. The goods in question satisfied said description. Merely because they also happened to be motor vehicles, cannot be excluded from the purview of the said entry 35 (ii) the Government amended the said entry under notification dated 15.2.2010 by adding following words:

" but excluding the machinery in the form of a motor vehicle or attached or mounted to a motor vehicle." This would clearly indicate that prior to such amendment, the motor vehicle which otherwise fulfilled the description contained under entry 35 could not be classified under residuary entry.

8. In support of his contention, counsel relied on the following judgments:

(1) Division Bench judgment of this Court in the case of Ambica Woods Works vs. The State of Gujarat, reported in 43 S.T.C. 338 (2) Vicas Tractors vs. Commissioner of Sales Tax, reported in 27 S.T.C. 203 (3) Gem Granites vs. Commissioner of Income-Tax, reported in 271 ITR 322.

9. Having thus heard learned counsel for the parties and having perused documents on record, we may notice that term "sale" has been defined under section 2(23) of the VAT Act which provides that "sale" means the sale of goods made within the State for cash or deferred payment or other valuable consideration and includes inter alia in clause (b) transfer of property in goods whether as goods or in some other form involved in execution of a works contract. Term "works contract" is explained in explanation clause (ii) which provides that for the purpose of clause (b) expression "works contract" means a contract for execution of works and includes such works contract as the State Government may by notification in official gazette specify. The fact that the equipments in question were being used for execution of a works contract is not even disputed by the Government. The sole dispute is whether they would be machines used in execution of a works contract. Here also, it does not appear to be the case of the Government that the equipments are not in the nature of machines. Whatever doubt one may have with respect to this aspect of the matter would disappear when one peruses the judgment of the Tribunal challenged in the appeal. In such judgment, the Tribunal bestowed detailed consideration to the nature of equipments and its different uses. The appellant had produced extensive materials to establish before the Tribunal that equipments were in the nature of machines. Quite apart from the equipments being used for the purpose of construction related activities, we may usefully refer to two judgments cited by the counsel for the assessee. In case of Ambica Woods Works (supra), a Division Bench of this Court was considering screen printing block tables of wood sold to textile mills. The question was whether the same can be treated as accessories to machineries. In this context it was observed that in order to be a machinery, four factors must exist, namely; a complete and integrated


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collection of several objects or articles; these objects or articles should interact in unison upon or with each other; this interaction is promoted by application of force which may be manual or motive power; and the movement should be with a view to do some specific activity or to obtain specific or definite result. These observations were based on the Privy Council judgment of Cossipore and Chitpore Municipality reported in AIR 1922 P.C. 27. Likewise, in the case of Vicas Tractors (supra), Division Bench of this Court considered the question whether a tractor can be considered an agricultural machinery. It was observed that whenever a question arises whether a tractor is an agricultural machinery or an industrial machinery or machinery of any other type, the question must be answered by reference to its design, mechanism, distinct features and special adaptability, if any, to any particular use out of the diversity of uses to which a tractor is capable of being put.

10. Bearing in mind said principles and considering the nature of construction equipments, we have no hesitation in upholding the Tribunal's view that these were machineries used for the purpose of works contract.

11. The main question therefore, arises is whether these machines being motor vehicles, would be covered by residuary entry. The fact that these vehicles are motor vehicles and were registered or compulsorily registerable under the Motor Vehicles Act is not dispute. However, in our opinion, this would be of no consequence. Entry 35, we may recall, pertains to machinery including parts and accessories thereof used in the execution of the works contract. Admittedly, there is no separate entry for motor vehicles. Therefore, when a question arises where certain equipment is a machinery which is used in the execution of the works contract, the fact that it also happens to be a motor vehicle, would be wholly insignificant. In other words, if an equipment satisfies description of being a machinery used in execution of works contract, the fact that it also happens to be a motor vehicle, would not change this fundamental feature which would be sufficient to bring the equipment within the purview of entry 35. In absence of any specific entry pertaining to motor vehicle, merely because a certain equipment satisfies description of being a motor vehicle, in addition to being a machinery used in execution of works contract, cannot carry it to the residuary clause.

12. Quite apart from these features of the case, we may recall, with effect from 15.2.2010, entry 35 now includes the exclusion clause providing for excluding machinery in form of a motor vehicle or attached or mounted to a motor vehicle. By implication therefore, till this amendment even the legislature considered a motor vehicle as part of entry 35 if otherwise satisfied the description of being machinery used for works contract. Unless and until this amendment is treated either as declaratory or clarificatory, its significance would be that till these words were added in the statute, any motor vehicle which otherwise fulfilled description of being machinery used in execution of works contract, would be covered under entry 35. This amendment in plain terms is neither declaratory nor clarificatory; nor is given


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retrospective effect either specifically or by necessary implication. This would be one more ground to reinforce our belief that prior to 15.2.2010, any construction equipment which was a machinery used for execution of works contract even if it happened to be a vehicle would fall within entry 35. In this context, we may refer to the decision of the Supreme Court in the case of Gem Granites (supra) in which it was held and observed as under:

"13. The introduction of the phrase "other than" in Clause(b) of sub-section 2 of Section 80HHC in 1991 in our opinion, indicates the carving out of a specific class from the generic class of "minerals and ores". This means that were it not for the exception, the specific processed minerals and ores would have been covered by the words "minerals and ores", it also indicates that only the minerals and ores subjected to the process of cutting and polishing would be entitled to the benefit of Section 80HHC meaning thereby that all other species of processed minerals and ores would continue to be covered by the general exclusion applicable to the generic class. The 1991 Amendment to Section 80- HHC thus conclusively demonstrates that the words "minerals and ores" msut be construed widely and in an unrestricted manner. As has been held in Municipal Committee vs. Manilal MANU/SC/0197/1966:(1967)2 SCR100 and Pappu Sweets and Biscuits vs. Commissioner of Trade Tax, U.P. MANU/SC/0638/1998:1998(62)ECC 593 subsequent legislation may be looked into to fix the proper interpretation to be put on the statutory provisions as it stood earlier. The benefit of Section 80 HHC has been extended by the amendment to a specific kind of mineral and was introduced for the first time in 199. If we were to hold that the word "minerals" in Sub-section 2(b) never included processed minerals then the 1991 Amendment excepting processed minerals from the exclusionary effect of the sub section would be rendered meaningless and an exercise in futility.

14. Every statute if prima facie prospective unless it is expressly or by necessary implication made to have retrospective operation [See: Keshavan v. State of Bombay MANU/SC/0020/1951: 1951 Cri.LJ 680]. There is nothing in the wording of the 1991 amendment to suggest that it was to operate retrospectively. Apart from the lack of any express words indicating such intention, there is nothing in the statute from which we can infer on any principle of interpretation that the intention of Parliament was to give th amendment retrospective effect."

13. In the result, the questions are answered against State and in favour of the assessee. Tax Appeal is dismissed.

(AKIL KURESHI, J.)\ (A.J. SHASTRI, J.)


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NOTIFICATION

FINANCE DEPARTMENT Sachivalaya, Gandhinagar.

Dated the 16th June, 2016.

No. (GHN-42) VAT-2016-S.(40)(1)(10) / TH:- WHEREAS the Government of Gujarat considers it necessary so to do in the public interest;

NOW, THEREFORE, in exercise of the powers conferred by sub section (1) of section 40 of the Gujarat Value Added Tax Act, 2003 (Guj. 1 of 2005), the Government of Gujarat hereby authorises the Commissioner to grant refund to the dealers manufacturing edible salt of amount of tax paid by them and separately charged by any registered dealer from whom they have purchased the salt, subject to the following conditions, namely :-

(1) Refund to the dealers manufacturing edible salt shall be allowed for the purchases of those salt which has been used in manufacture of edible salt in Gujarat State for the period on and from 1st April, 2016 to 26th May, 2016.

(2) The dealers manufacturing edible salt shall furnish details of the purchases of the salt for which refund is claimed.

(3) The dealers manufacturing edible salt shall make an application for refund of tax paid alongwith its return to the concerned Commercial Tax Officer and such Officer shall, as far as possible, grant refund in accordance with the provisions of section 37 and rule thereunder after the receipt of the application for refund.

(4) The dealers manufacturing edible salt shall not be entitled to claim tax credit on the purchases of salt for which the refund is claimed.

(5) The amount of refund to such dealer of tax on any purchase of salt used in manufacture of edible salt shall not exceed the amount of tax in respect of the same goods, actually paid, under the Gujarat Value Added Tax Act, 2003 in to the Government treasury.

By order and in the name of the Governor of Gujarat,

C. J. Mecwan Joint Secretary to Government.

NOTIFICATION

Notification

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539


ASSOCIATION NEWS

Anand S. Jambuwala - Shantilal C. Thakkar

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1 Amit N. Patel Ahmedabad Ordinary

2 Parasmal Nemichandra Shahu Ahmedabad Life

3 Vinodkumar Revabhai Makwana Ahmedabad Life

4 Dipakkumar Narendrabhai Trivedi Ahmedabad Ordinary

5 Samirkumar Narayanprasad Pandya Ahmedabad Ordinary

6 Dhruv Rajesh Karia Ahmedabad Life

7 Kuldeepkumar Ranchhodbhai Patel Ahmedabad Life

8 Sanjay Sureshbhai Patel Ahmedabad Life

9 Mrudang Hirenbhai Vakil Ahmedabad Ordinary

10 Anilkumar Chimanlal Kella Ahmedabad Life

11 Rajnikant Jagjivandas Nirmal Ahmedabad Life

12 Sachin Rameshchandra Nakar Bhuj Ordinary

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13 Nikhil Kanaiyalal Popat Patan Ordinary

14 Bhupendrakumar Ravjibhai Patel Anand Ordinary

15 Sureshkumar Bhikhabhai Bhoi Umreth Life

16 Dharmesh Naranbhai Kachhiya Anand Ordinary

17 Manishaben Jigneshkumar Patel Borsad Life

18 Bhupendrakumar Chimanlal Jivrani Deodar Ordinary

19 Pravinkumar Pachanbhai Patel Anand Life

20 Satishkumar Natvarlal Banawala Deesa Ordinary

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