Case Note & Summary
The appellant, ABB India Ltd., formerly known as ABB Limited, is engaged in the business of manufacture and sale of electrical/electronic products and execution of work contracts for transmission and distribution of electricity. The dispute in these writ appeals relates to the assessment period April 2013 to March 2014 under the provisions of the Central Sales Tax Act, 1956. For certain inter-state sales during that period, the appellant charged and deposited lesser tax. The appellant filed writ petitions before the High Court, which were dismissed by the learned Single Judge. Aggrieved, the appellant filed these writ appeals under Section 4 of the Karnataka High Court Act. The Division Bench heard the appeals at the admission stage with the consent of both parties. The court set aside the order passed in the writ petitions and remanded the matter to the assessing authority for fresh consideration, directing that the appellant be given an opportunity of hearing before passing a fresh order. The appeals were disposed of accordingly.
Headnote
A) Central Sales Tax - Assessment - Levy of Tax on Inter-State Sales - Sections 8, 9, Central Sales Tax Act, 1956 - The dispute pertained to the assessment period April 2013 to March 2014 under the Central Sales Tax Act, 1956. The appellant, engaged in manufacture and sale of electrical/electronic products and execution of work contracts, had charged and deposited lesser tax on certain inter-state sales. The court, after hearing both sides, set aside the impugned order and remanded the matter for fresh consideration, directing the assessing authority to pass a fresh order after giving an opportunity of hearing to the appellant. (Paras 2-3)
Issue of Consideration
Whether the assessment order under the Central Sales Tax Act, 1956 for the period April 2013 to March 2014 was validly passed and whether the appellant was entitled to relief against the levy of tax on inter-state sales.
Final Decision
The writ appeals are allowed. The order passed in the writ petitions is set aside. The matter is remanded to the assessing authority for fresh consideration. The assessing authority shall pass a fresh order after giving an opportunity of hearing to the appellant.
Law Points
- Central Sales Tax Act
- 1956
- Section 8
- Section 9
- Section 3
- Inter-State Sales
- Levy of Tax
- Remand
