TaxTMI 
TaxTMI 
2018 (10) TMI 518
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....thy, AGA for Respondents in all petitions ORDER 1. The petitioner- M/s. Engineers India Limited, a Government of India Undertaking being engaged in the work of Design, Engineering, Procuring, Supply, Construction, Installation, Testing, Commissioning and Project Management of Services, it entered into an Agreement with the Mangalore Refinery Petrochemicals Limited (MRPL), Mangalore for construction of certain Engineering Projects for them. 2. The petitioner - Company has filed this batch of writ petitions in this Court mainly challenging the Assessment Orders passed by the concerned Assessing Authorities of the Commercial Taxes Department and in some of the writ petitions, even the Show Cause Notices/Proposition Notices issued by t....
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....e and avoid taxation. The facts explained and enumerated in the corresponding proceedings under the KVAT Act 2003 are co-related and interlinked under these proceedings. Obviously, assessee has purchased the goods in the course of interstate trade to fulfill the requirement of contract works of phase-III Refinery project awarded by M/s. Mangalore Refinery Petrochemicals Ltd., Mangaluru and not as a trader dealing in those goods. The goods so purchased under different invoices, different dates and different parties are transmitted to M/s. Mangalore Refinery Petrochemicals Ltd., under single Invoice showing the description of goods as "Supply of Indigenous items for PFCC project (Sale in transit)". One of such Invoices bearing No.6993/C/10 dt....
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....aim is found to be a fabricated one and does not carry any merit. 8. Among several clauses of contractual obligations, the following clauses are determinative and deciding factor of the taxable event. (1) As per clause 1.0.30.0 "Lump sum price" shall mean the aggregate of the price of materials specified in (SP-1) and price of service specified in (SP-2). (2) As per clause 1.0.50.0 "Scope of contract" shall mean the totality of work and service to be performed by the contractor within the scope of work and totality of materials to be supplied by the contractor within the scope of supply and shall include all works/services and supplies by expression or implication envisaged in the Bid documents. As has been already discussed in ....
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....g the taxation under the Local Act, as per clause (b) of sub-section (2) of Section 4 of CST Act 1956. 9. As contended by the assessee, if the element of supply is completed by way of transfer of title to goods to the contractee, works contract is an unfructified issue. Unless the good are pregnant with services, erection and installation, works contract cannot take place. In works contract, by way of deemed sales, future good or unascertained goods are delivered by way of incorporation and not specific goods purchased or procured. For these reasons, the arguments and objections raised by the assessee are not capable for consideration and accordingly rejected as baseless. Thus the proposed assessment is confirmed and conclude:" 7. The....
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.... of law also, a Revision lies to this Court by way of a Revision Petition under Section 65 of the KVAT Act, 2003. 12. Therefore, the KVAT Act, 2003 provides for a complete mechanism for remedy to the aggrieved Assessee. This Court should be circumspect in entertaining the direct writ petitions against the Assessment Orders and Show Cause Notices issued under the Tax Statutes which involve a complex matrix of facts, figures and legal contentions. The legal contentions, of course can be examined by this Court at an appropriate stage upon the Revision Petitions brought before this Court, but the question of law involved in the matter after the facts are appropriately scrutinized, appreciated, analyzed and discussed in detail by the Appellat....