2016 (9) TMI 1027

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....s equipments supplied by the petitioner forms the major part of the value of the works and erection, commissioning and installation of the same is an activity, which in certain cases, is outsourced by the petitioner to the contractors. This according to the petitioner are works contracts as defined under the provisions of the Tamil Nadu Value Added Tax Act, 2006, (hereinafter referred to as the Act) as well as under the Service Tax Rules. The petitioner would further state that wherever applicable, they have paid appropriate VAT/CST on the supply portion and paid service tax on the service portion of the value under Erection, Commissioning and Installation Service (ECIS) or under Commercial or Industrial Construction Service (CICS), or un....

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.... the common reply dated 29.03.2016. The petitioner further requested that the agreements and sale invoices can be traced to the copies submitted to the respondent along with the letters referred to in the common reply. Further, the petitioner admitted that they are unable to provide such break up details for the period from April 2008 to March 2010 for want of time. However, stated that all invoices and work orders were already made available and they can provide those break up details within 15 days, if time is granted. The respondent has adjudicated the show cause notices and passed a common order dated 31.03.2016, which is impugned in this Writ Petition. The order is a very elaborate order running to about 74 pages. After referring to th....

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....actual value of materials which have suffered Sales Tax as required under the said Rule but have excluded the total value claimed as billed for 'supply'. 3. After mentioning about the above issues, which according to the respondent were common issues, the respondent observed that the other issues raised in the individual notices, will be considered notice wise. 4. At the commencement of the hearing of the Writ Petition, this Court posed a question to the learned counsel for the petitioner that as to why the petitioner should be permitted to bypass the appellate remedy available to the petitioner under the provisions of the Act by approaching the CESTAT. It is the submission of the learned counsel that the impugned order is a r....

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....., Ltd., and Anr., vs. State of Orissa & Anr., reported in (1983) 142 ITR 663, pointed out the inadvisability of entertaining a writ petition questioning a sales tax assessment. It was pointed out that under the scheme of the Act, there is a hierarchy of authorities before which the petitioners can get adequate redress against the wrongful acts complained of. The Act thus provides for a complete machinery to challenge an order of assessment, and the impugned orders of assessment can only be challenged by the mode prescribed by the Act and not by a petition under Article 226 of the Constitution of India. The said view was reiterated in State of Goa vs. Leukoplast (India) Ltd., reported in 1997 (92) E.L.T., 19 (S.C)., wherein the question was....