2003 (4) TMI 546

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....nover. In other words, he deducted a sum of Rs. 62,44,622.02 as not taxable in terms of the decision of the Supreme Court in Builders' Association of India v. State of Karnataka [1993] 88 STC 248. The assessee filed an appeal before the appellate authority by contending that a sum of Rs. 96,08,876.42 should have been deducted as amount of labour and other charges out of the total turnover and the assessing authority was in error in considering the matter under rule 13-A of the Bihar Sales Tax Rules, 1983. The appellate authority held that the assessee had not been able to make out a case that the assessment was on the basis of rule 13-A of the Bihar Sales Tax Rules and that this was a case where the assessee had produced its books of ac....

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....d by the relevant materials had been fully excluded while determining the taxable turnover and in that view of the matter, there was no reason to interfere with the order of the appellate authority. Accordingly the revision was dismissed. The assessee did not seek a reference in terms of section 48 of the Bihar Finance Act. But rather it has filed this writ petition under article 226 of the Constitution of India, challenging the decision of the revisional authority. 2.. Learned counsel for the assessee-writ petitioner, referred to the decision of the Supreme Court passed in Gannon Dunkerley Co. v. State of Rajasthan [1993] 88 STC 204 and read out the passages at pages 233 and 234 in support of his case to point out the scope of an assessme....

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....nstitution of India in this case. 3.. The case of the assessee that the assessment has been completed in this case based on rule 13-A of the Bihar Sales Tax Rules, 1983 cannot be accepted. The assessee had produced its accounts and filed a statement and the taxable turnover was determined after deducting the turnover which related to labour charges and other expenses, have to be deducted in terms of the decisions in Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 (SC) and Jamshedpur Contractors' Association v. State of Bihar [1989] 75 STC 132 (Pat). In that context, the assessing authority held that only a sum of Rs. 62,44,622.02 was liable to be deducted towards labour charges and other expenses and the whole of that am....