TaxTMI 
TaxTMI 
2011 (12) TMI 465
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....nt order dated September 6, 2010 (annexure 6 to the writ petition) passed by the Assistant Commissioner of Taxes, Central VAT Audit Cell, Guwahati (respondent No. 3). The case of the petitioner is that it is engaged in the execution of works contract for which it is assessed to tax under the provisions of the Act and the Rules. For the assessment year 2005-06, order of assessment dated December 4, 2007 was passed entitling the petitioner to refund of Rs. 2.15 crores but the assessment was reopened vide notice dated March 19, 2009 and on reassessment the impugned order dated September 6, 2010, has been passed, creating a huge demand from the petitioner which was illegal and arbitrary. The writ petition has been opposed by filing a reply by....
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....ed proper accounts. It is submitted that it was wrongly assumed that the contractor had not maintained accounts merely because a particular voucher was not produced or because the establishment charges on procurement and supply of material and those referable to labour and other services had not been apportioned with a view to clearly indicate the cost of the material which alone was exigible to value added tax under entry 54 of List II of the Seventh Schedule to the Constitution read with article 366(29A). Reliance has been placed on State of Andhra Pradesh v. Larsen & Tourbo Ltd. [2008] 17 VST 1 (SC) and Media Communications v. Government of Andhra Pradesh [1997] 105 STC 227 (AP). The learned counsel for the State has submitted that sect....
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....n from such subcontractor to this effect." The above provisions only require production of documentary evidence of payment of tax with a declaration from the sub-contractor. There can be no difficulty in giving documentary evidence of tax or a declaration from the sub-contractor. No doubt the format of declaration has not been prescribed but in absence thereof, declaration from sub-contractor giving relevant particulars to connect the payment of tax to the turnover can certainly be furnished. The judgments relied upon do not help the petitioner. The judgment of the honourable Supreme Court in State of Andhra Pradesh v. Larsen & Tourbo Ltd. [2008] 17 VST 1 (SC), has no applicability to the present case as the observations relied upon are i....