2020 (11) TMI 578

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....dan For the Respondent : GP For Commercial Tax TG ORDER : PER SRI JUSTICE M.S.RAMACHANDRA RAO In this Writ Petition, the petitioner assails the Assessment Order No.65175 dt.01.10.2020 passed by the 1st respondent under the Telangana VAT Act, 2005 for the period March, 2015 to June, 2017. 2. The petitioner herein is a dealer engaged in Food, House-keeping services, Transportation services, Sec....

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....7-18 (i.e., up to June, 2017) on four items, viz., (i) Transportation services; (ii) House-Keeping services; (iii) Infra Lease services; and (iv) Mess charges. 5. The petitioner filed a reply to the said show-cause notice on 18.03.2020 and also filed submissions on 21.03.2020 disputing the proposed levy of VAT by the 1st respondent. 6. Petitioner contended that VAT is not liable to be paid on tr....

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....sideration received towards Mess charges which pertain to the sale of goods falls within the purview of taxable turnover under the TSVAT Act and the remaining turnover mentioned in Profit & Loss Account of the petitioner pertains to provision of services. 10. The 1st respondent then passed the impugned Assessment Order on 01.10.2020 dropping demand of VAT on House-keeping and Transportation charg....

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.... 12. Sri M. Govind Reddy, learned Special Counsel for Commercial Taxes, appearing for respondents, does not dispute that 1st respondent had not given any reasons in the impugned order for rejecting the objections raised by the petitioner with regard to levy of VAT on Infra Lease and Mess charges at the rate of 14.5%. 13. The 1st respondent, being a quasi-judicial authority, is bound to assign re....