TaxTMI 
TaxTMI 
2017 (3) TMI 536
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.....No.40104 & 40105/2015 and MP.Nos.1 & 1/2015, WP.No.41108 to 41114/2015 and MP.Nos.1 to 1/2015, WP.No.40098/2015 and MP.Nos.1 & 2/2015, WP.No.61 to 66/2016 and WMP.Nos.23 to 34/2016, WP.Nos.1131 & 1132/2016 and WMP.Nos.863 to 866/2016, WP.No.4599/2016 and WMP.No.3960/2016, WP.Nos.4981 to 4984/2016 and WMP.Nos.4343, 4345, 4347 & 4349/2016, WP.Nos.4944 to 4946/2016 and WMP.Nos.4286 to 4288/2016, WP.No.5007/2016 and WMP.No.4362/2016 and WP.Nos.39101 to 39106/2015 and MP.Nos.1 to 1/2015 and WP.No.31205/2016 and WMP.No.27080/2016, WP.No.5130/2016 and WMP.No.4495/2016, WP.Nos.5480 & 5481/2016 and WMP.Nos.4825 & 4826/2016, WP.Nos.5686 to 5688/2016 and WMP.Nos.5030 to 5032/2016, WP.Nos.5689 & 5690/2016 and WMP.Nos.5033 & 5034/2016, WP.Nos.6044 to 6048/2016 and WMP.Nos.5364 to 5368/2015, WP.Nos.7513 to 7515/2016 and WMP.Nos.6737, 6739 & 6741/2016, WP.Nos.8775 to 8779/2016 and WMP.Nos.7788 to 7792/2016, WP.Nos.8765 & 8766/2016 and WMP.Nos.7780 & 7782/2016, WP.Nos.9723 to 9725/2016 and WMP.Nos.8705, 8707 & 8709/2016, WP.Nos.10193 to 10198/2016 and WMP.Nos.9047 to 9052/2016, WP.No.582/2016 and WMP.Nos.421 & 422/2016, WP.No.10653/2016 and WMP.No.9347/2016, WP.No.11070/2016 and WMP.No.9632/2016,....
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....pective Assessing Officers under the provisions of the Tamil Nadu Value Added Tax Act, 2006 [in short TNVAT Act] and or the Central Sales Tax Act, 1956 [in short CST Act]. These cases were clubbed together as a common issue arises pertaining to the reversal of Input Tax Credit [in short ITC] effected by the respective Assessing Officers of the registered dealers. Therefore, it may not be necessary to refer to the facts and circumstances of each case and suffice to take such of those facts, which are necessary to decide as to the correctness of the procedure, adopted by the respective Assessing Officers, while reversing the ITC availed by the dealers. 2. The reversal of ITC are at both ends, namely, at the end of the selling dealer as well as the end of the purchasing dealer. But the basis of such reversal is common to both the dealers, since the reversal has taken place, based on verification done by the respective Assessing Officers or at the direction of superior authorities, by comparing the returns filed by the purchasing/selling dealer with that of the data maintained by the Commercial Tax Department. Thus, over a period of time, the Assessing Officers through out the State....
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....be allowed for the purchase of goods made within the State from a registered dealer and which are for the purpose of (i) re-sale by him within the State; or (ii) use as input in manufacturing or processing of goods in the State; or (iii) use as containers, labels and other materials for packing of goods in the State; or (iv) use as capital goods in the manufacture of taxable goods. (v) sale in the course of inter-State trade or commerce falling under sub-section (1) of section 8 of the Central Sales Tax Act, 1956. Central Act 74 of 1956. (vi) Agency transactions by the principal within the State in the manner as may be prescribed (3) (a) Every registered dealer, in respect of purchases of capital goods wholly for use in the course of business of taxable goods, shall be allowed input tax credit in the manner prescribed. (b) Deduction of such input tax credit shall be allowed only after the commencement of commercial production and over a period of three years in the manner as may be prescribed. After the expiry of three years, the unavailed input tax credit shall lapse to Government. (c) Input tax credi....
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....le at the time of purchase of goods, if such- (i) goods are not sold because of any theft, loss or destruction, for any reason, including natural calamity. If a dealer has already availed input tax credit against purchase of such goods, there shall be reversal of tax credit; or (ii) inputs destroyed in fire accident or lost while in storage even before use in the manufacture of final products; or (iii) inputs damaged in transit or destroyed at some intermediary stage of manufacture. (10) (a) The registered dealer shall not claim input tax credit until the dealer receives an original tax invoice duly filled, signed and issued by a registered dealer from whom the goods are purchased, containing such particulars, as may be prescribed, of the sale evidencing the amount of input tax. (b) If the original tax invoice is lost, input tax credit shall be allowed only on the basis of duplicate or carbon copy of such tax invoice obtained from the selling dealer subject to such conditions as may be prescribed. (11) In case any registered dealer fails to claim input tax credit in respect of any transaction of taxable purchase in any month, he....
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....e same if it appears to the assessing authority to be incorrect, incomplete or otherwise not in order. (17) If the input tax credit determined by the assessing authority for a year exceeds tax liability for that year, the excess may be adjusted against any outstanding tax due from the dealer. (18) The excess input tax credit, if any, after adjustment under sub-section (17), shall be carried forward to the next year or refunded, in the manner, as may be prescribed. (19) Where any registered dealer has availed input tax credit and has goods remaining unsold at the time of stoppage or closure of business, the amount of tax availed shall be reversed on the date of stoppage or closure of such business and recovered. 7. In terms of first proviso under Section 19[1], the registered dealer who claims ITC shall establish that the tax due on purchase of goods has actually been paid in the manner by the registered dealer who sold such goods and that the goods have actually been delivered. However, the proviso under Section 19[1] were substituted by the Act 13 of 2015 w.e.f. 29.01.2016. Sub-Section 2 of Section 19 deals with circumstances under which, ITC shall be....
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....it. The power conferred under this Section is to reopen the assessment proceedings already terminated. This provision would also be relevant for the purpose of deciding all these cases and thus quoted hereunder: Assessment of escaped turnover and wrong availment of input tax credit. 27. (1) (a) Where, for any reason, the whole or any part of the turnover of business of a dealer has escaped assessment to tax, the assessing authority may, subject to the provisions of sub-section (3), at any time within a period of five years from the date of assessment order by the assessing authority, determine to the best of its judgment the turnover which has escaped assessment and assess the tax payable on such turnover after making such enquiry as it may consider necessary. (b) Where, for any reason, the whole or any part of the turnover of business of a dealer has been assessed at a rate lower than the rate at which it is assessable, the assessing authority may, at any time within a period of five years from the date of order of assessment by the assessing authority, reassess the tax due after making such enquiry as it may consider necessary. (2) Where, for a....
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....mputing the period of limitation for assessment or re-assessment under this section, the time during which the proceedings for assessment or re-assessment remained stayed under the orders of a Civil Court or other competent authority shall be excluded. (7) In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or other proceeding in respect of any other assessment or reassessment is pending before the High Court or the Supreme Court involving a question of law having a direct bearing on the assessment or re-assessment in question, shall be excluded. (8) In computing the period of limitation for assessment or re-assessment under this section, the time during which any appeal or proceeding in respect of any assessment or re-assessment of the same or part of the turnover made under any other enactment was pending before any appellate or revisional authority or the High Court or the Supreme Court shall be excluded. 12. Section 40 prohibits any person, other than a dealer registered under the Act to collect any amount by way of tax or purporting to be by way of tax and no registered dealer shall mak....
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.... power is conferred under Section 30, 22(4), 24(1), 27(1), 27(2), 28(2), 29(d), 29(e), 67(3), 67(8) and Rule 12, 15(17)(a) and 15(17)(g). It may not be necessary for the Court to elaborate all the above statutory provisions and it would suffice to take a few provisions by way of illustration, namely, Section 19(13) which confers power on the Assessing Officer to deny benefit of ITC to a registered dealer without entering into a transaction of sale, issues an invoice or bill and the same can be done, after making such enquiry as it thinks fit. 17. Section 22[4] deals with the deemed assessment, which also gives power to the Assessing Officer to make such enquiry as it may consider necessary. Section 67 deals with establishment of check post or barrier and inspection of goods while in transit and gives power to the officer to make such enquiry as it deems fit. Thus, enough power has been conferred on the Assessing Officers to make an enquiry as it thinks fit or may consider necessary or as he deems fit or deems necessary. 18. Section 19 of the Act deals with Input Tax Credit, sub-section (1) states that there shall be Input Tax Credit of the amount of the tax paid or payable un....
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....dealer; (c) the selling dealer must issue a tax invoice; and (d) the purchasing dealer must pay tax to the selling dealer. Thus, it is contended that the moment the tax is paid to the selling dealer and tax invoice is issued, the credit is available to the purchasing dealer. The default of the selling dealer in not filing returns or not paying tax at his end cannot result in the denial of credit to the purchasing dealer. In such circumstances, if the selling dealer fails to remit the tax, the statute provides adequate machinery for recovery of the tax from the seller, who does not file returns or pay tax. Apart from that penal consequences are also provided under Sections 22(4), 22(5), 27(1) and 27(3). Therefore, if the selling dealer fails to pay tax, the Revenue has to proceed against the selling dealer in terms of the provisions of the Act and not deny credit to the purchasing dealer, who has fulfilled the parameters by producing the original tax invoice, filing returns and paying tax. Therefore, if the sale is not in dispute and if there are no allegations that the tax invoices are fraudulent, then the purchasing dealers are automatically entitled for credit. It is further subm....
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....22(2) of the Act, the assessment made is a deemed in which there is no examination of books of accounts by the Assessing Authority. The intranet web report is normally sent to the VAT Audit team or by the Assessing Authority and when they match the month to month returns of both seller and purchaser mismatch may occur, when the seller would have reported at the end of the month i.e., 30th or 31st of the relevant month, the purchaser would have accounted it in the next month i.e., first of the succeeding month, the seller would have reported during first week and there may be sales return in the same month, there may be cases of unfructified sales, cases of loss in transit and purchaser would have accounted in the subsequent months. Therefore, unless the intranet web report along with all details are furnished, the purchaser would not be in a position to reconcile the mismatch. If the details have furnished, the purchaser would be able to reconcile the mismatch and it is thereafter the Assessing Authority has to verify the books of accounts and then cross verify it with the selling dealer before completing the assessment. In this regard, the Commissioner of Commercial Taxes has issu....
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....Nos.33118 to 33126 of 2015, dated 18.08.2016 21. The learned Additional Government Pleader appearing for the respondent submitted that the reversal of ITC has been effected on the point of mismatch with the particulars as found in annexure II of the selling dealer with that of the annexure I of the purchasing dealer and this was being able to be effected on verification with the Commercial Taxes Department website. On such verification, it was found that the claim for ITC does not tally with the selling dealers' annexure II of the monthly returns. Therefore, the said Input Tax Credit is liable to be reversed. It is submitted that mismatch can occur under the following contingencies:- a) when the seller has failed to file the returns; b) when the seller has filed the returns, but has failed to disclose all the transactions or a portion of the transaction sales; c) when the seller furnishes incorrect details like incorrect TIN No., value, Tax, etc., as there is no validation in the earlier system; d) when the seller has failed to remit the tax; e) as per Section 19(11) of TNVAT Act 2006, the dealers are allowed to include purchases ....
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.... registered dealers on performing bill trading activities resulting in heavy loss with the state exchequer. It is further submitted that it is not possible for every Assessing Officer to communicate to the Assessing Officer at the other end, collect the particulars and verify whether transaction was reported or not and whether dealer who has claimed Input Tax Credit, is entitled to it or not. Therefore, to simplify the process and to curb revenue loss, online filing was implemented and the Assessing Officer will be able to verify the continuity of the transaction through the departmental web portal. Further, sales suppression can also be tracked, because of the on-line submission of the returns. The concept of ITC is based on the scheme that the tax collected at the first sale within the state must be remitted with the Government. From that point onwards, every subsequent sale is though taxable, the seller will have to remit the tax on only the value added to his purchase value, provided he had paid tax at the time of purchase. It is also pertinent to mention that the seller must be a registered dealer. If in case, the tax at the point of first sale within the state is not remitted....
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....mpermissible in terms of Section 85 of the Act is an incorrect submission, as the disclosure contemplated under the said provision is only to third parties not connected with the proceedings under the TNVAT Act. Therefore, it is submitted that the Assessing Officers have enough power to refer to the returns of the sellers to reverse the Input Tax Credit of the purchaser in case of failure to report or remit the taxes and each case has to be decided on its own facts and the Writ Petitions are not maintainable, as the assessees have an effective alternate remedy by filing appeal before Appellate Authority and the genuineness of the transaction can be verified by the Appellate Authority. On the above grounds, the learned Additional Government Pleader prays for dismissal of the Writ Petitions. 25. Heard the learned counsels appearing for the parties and perused the materials on record. 26. The revenue objects to the maintainability of the Writ Petitions on the ground that the Act provides for an effective and efficacious alternate remedy and they seek for a direction upon the dealers to avail the alternate remedy and dismiss the Writ Petitions as not maintainable. The settled leg....
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....e, this Court is of the considered view that the Writ Petitions are maintainable and the Court can test whether the procedure adopted by the respondents prior to and while passing the impugned orders was fair and reasonable and whether its satisfy the statutory requirement. Hence, the preliminary objection raised by the Revenue regarding the maintainability of the Writ Petitions is rejected and it is held that these Writ Petitions are maintainable. 29. In the pre-amble to this order, this Court has referred to the various provisions of the Act, which provide for an enquiry. It may not be necessary to repeat all those provisions and it would suffice to take note of a few of the provision such as Sections 19(13), 22(4), 27(1) and 27(2). If the Assessing Officer is of the opinion that a registered dealer has acted with an intention to defraud the Government revenue, he would be entitled to deny the benefit of Input Tax Credit to such registered dealer after making such enquiry, as it thinks fit and giving a reasonable opportunity of being heard. 30. Similarly, in cases of deemed assessment under Section 22(4) of the Act, the Assessing Officer shall make such enquiry, as it may c....
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.... Sub: Commercial Taxes Department Finalization of assessments Representations received from large number of dealers citing violation of law and principles of natural justice instructions issued Ref: Principal Secretary/Commissioner of Commercial Taxes Circular No.17/2014 (D3/8562/2014), dated 08.04.2014. 1....... 2...... 3...... 4...... 5. Therefore, it is ordered that all notices issued to the dealers must mandatorily enclose details of the facts referred to as the basis for the additional tax demand proposed in the notice as below. (a) In case of return mismatch-based notices, invoice-wise data of mismatches for each demand must be mandatorily attached to the notice either in print form or as a CD or send as an email (in case it is voluminuous) (b) The fact of enclosing such mismatch transaction data (Invoice level) shall be clearly mentioned entered in the notice and acknowledgment receipt obtained (c) Personal hearing, if requested by the dealer shall be mandatorily ensured and a patient hearing provided to the dealer in order to understand the basis of his contentions and the same should b....
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....ontained in Section 11, in no case, the amount of tax credit on any purchase of goods shall exceed the amount of tax in respect of the same goods actually paid, if any under the Act or any earlier law, into the Government Treasury. The challenge to the validity of Section 11(7A) of the Gujarat VAT Act is pending before the Gujarat High Court. 35. Section 9(2)(g) of the Delhi VAT Act, 2004, inserted with effect from 01.04.2010, states that no tax credit shall be allowed to the dealers unless the tax paid by the purchasing dealer has been actually deposited by the selling dealer with the Government or has been lawfully adjusted against output tax liability and correctly reflected in the returns filed for the respective tax period. In Shanti Kiran India (P) Ltd., vs. Commercial Trade and Tax Department, reported in (2013) 57 VST 405, Delhi, the Hon'ble Division Bench while distinguishing Mahalaxmi Cotton Ginning Pressing and Oil Industries (supra), held that in the absence of mechanism by way of which the purchasing dealer can verify, if the selling dealer has deposited tax, input tax cannot be denied to the purchasing dealer. To be noted that under the Delhi VAT Act, circulars....
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....he respective entries. 38. Thus, it appears that the problems on account of the mismatch is a Pan India problem and to my mind, the procedure adopted under the Delhi VAT Act regime and the circulars issued under the said Act, appear to be a more transparent system and assessee friendly. This can be borne in mind by the Revenue for necessary follow up action. 39. While on this issue, it is beneficial to refer to the decision of the Hon'ble Division Bench in the case of Deputy Commissioner of Commercial Taxes vs. N.Subramaniam Chettiyar reported in (1997) 40 STC 434 (Madras). The Hon'ble Division Bench was testing the correctness of an order passed by the Sales Tax Appellate Tribunal. The dealer's assessment was reopened, pursuant to discovery of certain documents and one of the items included a revision of assessment said to be indicated in the statement filed for the purpose of the case. The assessee succeeded before the Tribunal in Second Appeal, which deleted the revision of assessment stating that there is nothing to show that it represented turnover of sale or purchases. While testing the correctness of the decision, the Hon'ble Division Bench pointed out ....
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....India Ltd.,(supra), the Tax Authority held that the petitioner therein did not charge tax from the purchasing dealer and the liability was cast upon the petitioner on the ground that the purchasing dealer was not eligible to issue the declaration or violated the conditions of declaration. While allowing the said Writ Petition, the Division Bench of Madhya Pradesh High Court was held that unless there was something on the face of it to suggest to the seller that the declaration was not valid or the person submitting the declaration was not entitled to give such declaration, the seller could not be expected to get the certificate or the eligibility investigated. In fact Section 21 of the 1994 Act casts liability upon the purchasing dealer, therefore, the order casting liability on the seller was set aside. 42. This Court in the case of Coromandel Engineering Company Ltd., vs. The Assistant Commissioner (CT) in W.P.Nos.33118 to 33126 of 2015, dated 18.08.2016 considered the circular issued by the Commissioner, dated 01.04.2015, and held as follows:- 7. In terms of the above circular, in cases of mismatch invoice-wise data for mismatch to each demand must be mandatorily att....
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....:- A reading of section 54, 54A and 55 of the Act would clearly indicate that the authority is vested with all the powers including invoking of the provisions of Code of Civil Procedure in summoning the witnesses; compelling production of documents and also examining and cross-examining the parties in this regard by the assessee and above all these, the assessing officer is vested with a special power to collect or get information under Section 54A of the Act. These two sections are clearly intended for utilising for the benefit of both the assessee and the Department to gather evidence or information from third parties, which will not otherwise be available for the purpose of assessment. The power under these sections (54, 54A and 55) may be used to establish, obtain accounts and other documents in the custody of other Departments like the income-tax Department or other Departments and above all these things, further power is also granted to the authorities concerned, to rectify any error apparent on the face of the record. It is also pertinent to point out that the Legislature has thought it fit correctly to include in section 54 of the Act that an assessing aut....
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....al has been received by him for implementation while issuing show cause notice dated 14.12.2010. If enforcement proposals are received for implementation by the Assessing Officer, then the purpose of issuing a show cause notice itself is lost and the powers of the Assessing Officer would stand reduced to that of the Executing Officer, when the statute prescribes a different duty to be done by him. While on this issue, it would be beneficial to refer to the role of the Assessing Officer as observed by the Hon'ble Supreme Court in the case of C.Velukutty (supra), that he must not act dishonestly or vindictively or capriciously, because he must exercise judgment in the matter. He must make what he honestly believes to be a fair estimate of the proper figure of assessment, and for this purpose he must, their Lordships think, be able to take into consideration local knowledge and repute in regard to the assessee's circumstances, and his own knowledge of previous returns by and assessments of the assessee, and all other matters which he thinks will assist him in arriving at a fair and proper estimate; and though there must necessarily be guess-work in the matter, it must be hones....
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....owever, this principle does not mean that the Assessing Officer has no jurisdiction to examine the correctness of the returns after a deemed assessment has taken place in terms of Section 22(2) of the Act. The scheme of the Act, more particularly, Section 22 needs to be borne in mind. In terms of Section 22(1), the assessment in respect of the dealer shall be on the basis of the return relating to his turnover. The procedure under Section 22 is a simplified procedure when compared to the procedure under the TNGST Act in Section 12 therein. Sub-section (2) of Section 22 states that the Assessing Authority shall accept the returns submitted for the year by the dealer if the returns are accompanied by proof of payment of tax and documents prescribed and on such acceptance, the Assessing Authority shall pass an assessment order. Thus, when a return filed by a dealer is accepted and an order is passed, then the Assessing Authority can only revise the return and this can be done under Sections 25 and 27 of the Act or even under Section 28. Therefore, the sanctity attached to the return filed by the dealer accompanied by proof of payment of tax and documents prescribed is far more greater....
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....aking. Therefore, the moot question would be, should not the Department embark upon a proper enquiry before confronting the dealer and calling upon him to explain. A show cause notice cannot be effective, unless and until it discloses full particulars, the noticee is expected to know as to what is the case against him, which he has to respond. In certain cases, details furnished are inadequate. 49. The learned Additional Government Pleader submitted that in the recent past, the Assessing Officers have taken good care to furnish adequate information to the dealer to enable them to respond to the show cause notices. It may be true that in certain cases, covered in these batch, the show cause notices might have contained details of the invoice numbers., TIN nos of the dealer, commodity code etc. However, in the considered view of this Court that even prior to issuance of the show cause notices, the Department has to conduct an enquiry into the matter. It is not always the case, where the selling dealer is at fault and in certain cases, the purchasing dealer could be at fault and in certain other cases both may not be at fault and it may be an inadvertent error. There is a yet anoth....
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.... the contentions, which is identical to the contention raised in these Writ Petitions is that the claimant dealer in order to claim a set-off is required to produce an original tax invoice, is required to maintain accounts reflecting the date of purchase, name of the selling dealer and a registration certificate, number of the tax invoice. purchase price of the goods and the tax, if any, recovered by the selling dealer and once these conditions are fulfilled, the dealer would be entitled to the benefit of a set-off irrespective of whether the selling dealer has deposited the tax collected in the Treasury. Further, the Act does not have any machinery for the purchaser to ascertain whether the seller has actually paid VAT and it casts a burden on the purchasing dealer, which is impossible to perform since the Act and the Rules do not empower the purchasing dealer to seek any document from the vendor other than the tax invoice for the purchases made. Therefore, to deny benefit of set-off for the failure of the selling dealer to deposit the tax would be to impose a condition which is impossible to perform. The selling dealers are registered in the State and collect tax as agents for th....
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.... the Supreme Court observed, does not do away with the primary liability of the seller to pay the sales tax. The Supreme Court also held that the registered dealer need not, if he so pleases or chooses, collect the tax from the purchaser and in some cases as a result of competitive conditions the dealer may find it profitable not to do so. 26....The legislative intent underlying the previous provision was to give effect to the legislative mandate that a set off should be granted out of tax received. 27. The legislature did not contemplate the grant of a set off without any tax being received into the Government Treasury. The grant of a set off without the receipt of tax into the treasury would result in a loss of revenue, a consequence which the provision for set off does not contemplate. 28. The purpose of a set off is to obviate a cascading effect of the tax burden on the ultimate consumer. This element of legislative policy is to be balanced with the need for securing tax compliance and ensuring against a loss of legitimate revenue owing to Government. The balance between the two considerations is drawn by ensuring that while a set off is available in ....
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....5) 2 SCC 129 VBC 40/71 wp33.12.resv not be taken merely on the ground that there was hardship to the dealer. Issues of hardship, ruled the Supreme Court, are for the legislature to consider. 53. The position under the TNVAT Act is no different after the recent amendment by Tamil Nadu Act, 2015, with effect from 29.01.2016, by which the words tax paid or payable occurring in Section 19(1) was substituted with the word tax paidand a proviso was inserted under sub-section (i) of Section 19. As mentioned above, all these cases pertained to orders passed prior to the amendment i.e., before 29.01.2016. It was argued on behalf of the petitioners that the expression used in Section 19(1) of the TNVAT Act is tax paid or payable under the Act and if the purchasing dealer is able to produce proof to show payment of tax, then nothing more is required to be done by him and he is entitled to credit as a matter of right. In the considered view of this Court, the amendment to the Act brought about by Act 13 of 2015 with effect from 29.01.2016, does not cause much impact on the controversy, which is being dealt with in these Writ Petitions, as the benefit of credit itself is a creation of the st....
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....use notices or passed orders reversing the Input Tax Credit with no appreciable impact on the revenue collection. 56. The procedure adopted under the Maharastra VAT Act appears to be a more reasonable procedure, the Rules have been so designed to constitute independent authorities, who will in exercise jurisdiction to dispose of the objections etc. However, this Court cannot legislate nor direct the State to legislate in a particular passion and it is for the state to bring about and appropriate rules and set procedures so that when discrepancy is noted while comparing the return with that of the figures available with the Department in their web portal, there should be an exercise carried out by the department within its level before calling upon the dealer to show cause. This can be achieved only if there is a centralised mechanism and if the present practice is allowed to prevail, it would only result in multiplicity of proceedings with more number of cases pending before the Courts and Appellate forums, thus jeopardizing the interest of revenue. Therefore, it is high time the Principal Secretary and Commissioner of Commercial Taxes in consultation with him officers lays out ....