The Madras High Court Bench directed to re-examine matter of assessment in respect of turnover thereby granting to M/s. Wavin India Limited.
The petition under Article 226 of the Constitution of India was filed praying for issue of a Writ of Certiorarified Mandamus to call for the records and quash the same as invalid and illegal, and without jurisdiction and further directing to pass orders on merits under Section 6-A of the Central Sales Tax Act, 1956.
The petitioner submitted that, it was not mandatory for the petitioner to file Form – F to claim exemption under Section 6A of Central Sales Tax Act, 1956 during the period in dispute and therefore the petitioner was entitled to produce any other documents in its possession to establish branch transfer.
The Government Advocate (Taxes) submitted that the impugned order is well-reasoned and thus, it requires no interference. It is further submitted that the petitioner has no documents to substantiate that there were branch transfers.
A Division Bench consisting of Justice S Vaidyanathan and C Saravanan held that “The Appellate Tribunal is the ultimate fact-finding authority. Therefore, it was incumbent on the part of the Appellate Tribunal to have examined the claim based on the additional documents/evidence in the light of the law settled by the Kerala High Court in M.SyedAlavi and Others vs. State of Kerala, followed by this Court inState of Tamil Nadu vs. Sharada Enterprises.”
“The impugned order passed by the first respondent Appellate Tribunal is unsustainable and liable to be set aside. We, therefore remand the case back to the first respondent Appellate Tribunal to re-examine the issue in the light of the law settled by the Kerala High Court in M.SyedAlavi and Others vs. State of Kerala,and the decision of this Court in State of Tamil Nadu vs. Sharada Enterprises, within a period of six months from the date of receipt of a copy of this order” the Court added.
C. Venkataraman appeared for the petitioner and K. Vasanthamala, appeared for the respondent.
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