TaxTMI 
TaxTMI 
2026 (7) TMI 1183
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...., as to whether the VAT payable by the petitioner @ 12.5% should be calculated from the sale price of the Pressure Cooker, i.e. the full price of the Pressure Cooker received from the buyer minus the 4% VAT or on whether the 12.5% VAT was to be calculated on the basis of the sale price plus the 4% VAT added on to the sale price. 3. The brief facts of the case is that a notice was issued by the jurisdictional Assessing Officer on 24/03/2006, directing the petitioner to pay VAT on the sale of Pressure Cookers @ of 12.5% on the ground that the sale of Pressure Cookers was included in Entry 1 of schedule-V to the VAT Act. On the other hand, the petitioner's case was that Pressure Cookers were included in Entry 6 of Part-A of the 2nd schedule of the Assam Value Added Tax Act, 2003 (herein after referred to as the VAT Act), wherein only 4% VAT was payable by the petitioner. The issue of whether the petitioner was required to pay 4% VAT or 12.5% VAT was subsequently decided by this Court, where it held that the petitioner was liable to pay 12.5% VAT, as Pressure Cooker was included in Entry 1 of schedule-V of the VAT Act. 4. It is another thing that in the year 2010, Pressure Cooker....
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.... find out after scrutiny of the tax details paid item wise by the appellant ascertaining and whether in calculation of tax, tax authority, strictly follow the relevant provision of law. And since neither appellant nor Govt. tax of this appeal assist the court by filing relevant documentary evidence concerning the above issue, it is not possible for the court to disposed the find out the issue reasonably on the basis of some general documents submitted by the appellant in his favour. Hence we are the considered opinion that concerned assessing authority is to be the appropriate for disposal of the issue after examination of the issue under the banner of appropriate law. 10. Appellant also alleged that assessment order was passed without giving them a reasonable opportunity of being heard. In view of the above facts and circumstance and legal position in hand we are of the opinion that it is fit case of remand to the concerned tax authority for proper disposal of the issues. Accordingly we remand the matter to Assistant Commissioner of Tax who will examine the matter a fresh after giving the appellant a reasonable opportunity and will pass appropriate order as per l....
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.... of installation in cases where such cost is separately charged. Explanation I. For the purpose of this clause 'sale price' includes,- (i) the amount of duties or fees levied or leviable on the goods under the Central Excise Act, 1944 ог the Customs Act, 1962 or the Assam Excise Act, 1910 or under any other enactment whether such duties or fees are paid or payable by or on behalf of the seller or the purchaser or any other person; (ii) in relation to the transfer of property in goods (Whether as goods or in some other form) involved in the execution of works contract, such amount received or receivable as consideration; (ii) in relation to the delivery of goods on hire purchase or any system of payment by installments, the amount of valuable consideration payable to a person for such delivery; (iv) in relation to transfer of the right to use any goods for any purpose (whether or not for a specified period) the valuable consideration received or receivable for such transfer, and (v) the amount received by the seller by way of deposit whether refundable or not, which has been received whether by way of a separate agree....
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.... by this Court that the VAT on Pressure Cooker would be liable to VAT @ 12.5% VAT and not 4% VAT prior to the year 2010, the petitioner has now taken the stand that the sale price and tax on the Pressure Cooker already being Rs.104/- at the time of sale, 12.5% VAT has to be calculated and included in the Rs. 104/. If the contention of the petitioner's counsel is to be accepted, the sale price of the Pressure Cooker minus 12.5% tax on Rs. 104/-, would be Rs. 91/-. Thus, 12.5% of Rs. 91/- would be Rs. 11.375. As Rs. 4/- has already been given as VAT, the petitioner would be liable to pay only an additional Rs. 7.375 to the respondent, instead of the balance Rs. 8.5/-. 10. We cannot accept the submission of the learned counsel for the petitioner that the 12.5% VAT payable by the petitioner would have to be calculated from the sale price of Rs. 91/- minus tax, as the said submission does not take care of the earlier payment of Rs. 4/- as 4% VAT, which had been charged on the sale price of Rs. 100/-. When the sale price of the Pressure Cooker comes down to Rs. 91/-, the earlier 4% tax paid by the petitioner would have to be calculated at the sale price of Rs. 91/-, in which case 4% t....