2022 (10) TMI 5

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....ort 'Act'). The proceedings arise out of piquant circumstances. 2. The petitioner has supplied Aviation Turbine Fuel (ATF) to various entities, airlines as well as other organisations and institutions. The returns filed by the petitioner for the period 2009-10 were taken up for assessment, pursuant to audit conducted in their place of business. 3. One of the issues that came to the attention of the officer related to the rate of tax on the ATF. He appeared to differ with the petitioner that the rate of tax ought not to be the concessional rate of 4% as claimed by the petitioner and had, in the pre-assessment notices, called for various particulars in support of the concession claimed. 4. To be noted that the petitioner also appears....

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....s such as Air Deccan, Jet Airways, Kingfisher airlines ltd., Paramount airways, and alliance airways etc. But it was not clear whether the sales of ATF made to the above airlines, fulfills the conditions listed above (I to IV). Moreover the dealers have also effected concessional sales of ATF @ 4% to organizations, & Institutions other than Airlines, such as First flight couriers, Force Motors Ltd., GMR Industries Ltd., Lakshmi Machine works Ltd., Orient Flight school, Jindal Vijay nagar Steel Ltd., & One time customer, etc for which the concessional rate could not be allowed. Hence the turnover of Rs.221536532/- relating to the year 2009-10 respectively, reported as sales of ATF as declared goods is proposed to be assesse....

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....at order itself, albeit sans any reasoning in that regard. 8. A further flaw is having come to the aforesaid conclusion, he does not carry forward the differential tax to the computation. Taking advantage of this lapse, the petitioner has allowed this issue to lie and rightly so, since order dated 24.11.2015 does not make any variation to the turnover/tax returned on this account. 9. The officer then has initiated proceedings under Section 84 to correct the error contained in order of assessment dated 24.11.2015 and bring to tax the difference in rate of ATF in the computation. In response, the petitioner has submitted all materials in respect of its claim for concessional rate that has come to be rejected by the officer who simply st....