Remanded

M/S Kone Elevator India Pvt. v. State of Raj and Ors.

Rajasthan HC21 Mar 2017CW/3961/2008

Case brief

AI extract

What is this about?

The High Court referred to a Supreme Court judgment regarding works contracts. It quashed the impugned tax orders and remanded the matters to the Assistant Commissioner to ascertain whether the supplies were part of a works contract, allowing for reassessment after a hearing.

What did the court decide?

Quashed the impugned orders and remanded the matters to the Assistant Commissioner, Commercial Taxes Department to ascertain if the work is part of a works contract and pass an order for reassessment

M/S Kone Elevator India Pvt. Vs State of Raj and Ors. — Company and Corporate | Rajasthan HC (2017)

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HIGH COURT OF JUDICATURE FOR RAJASTHAN BENCH AT JAIPUR

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1. S.B. CIVIL WRIT PETITION NO. 3415/2009

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M/s. KONEE ELEVATOR INDIA (P) LTD, 309, Vijaypath, Tilak Nagar, Jaipur (Rajasthan). Represented by its Power of Attorney Ashish Dixit.

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….PETTIONER Versus

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The State of Rajasthan through its Secretary to the Finance

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(Tax) Department Government Secretariat, Jaipur.

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The Commercial Taxation Officer, Circle-II, (Anti-Evation), Jaipur, Rajasthan.

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….RESPONDENTS

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2. S.B. CIVIL WRIT PETITION NO. 3402/2009

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M/s. KONEE ELEVATOR INDIA (P) LTD, 309, Vijaypath, Tilak Nagar, Jaipur (Rajasthan). Represented by its Power of Attorney Ashish Dixit.

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….PETTIONER Versus

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The State of Rajasthan through its Secretary to the Finance (Tax) Department Government Secretariat, Jaipur.

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The Commercial Taxation Officer, Circle-II, (Anti-Evation), Jaipur, Rajasthan.

….RESPONDENTS

(2 of 5)

[CW-3415/2009]

3. S.B. CIVIL WRIT PETITION NO. 3960/2008

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M/s. KONEE ELEVATOR INDIA (P) LTD, No. 32-33 Raja Park, Jaipur, through its power of attorney Ashish Dixit S/o Sh. P.D. Sharma, aged 33 years, Executive Taxation & Legal, R/o 216-B, J & K, Dilshad Garden, New Delhi.

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….PETTIONER Versus

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The State of Rajasthan through its Secretary to the Finance (Tax) Department, Government Secretariat, Jaipur.

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The Assistant Commissioner, Commercial Tax Department, Ward-A, Jaipur (Rajasthan).

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….RESPONDENTS

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4. S.B. CIVIL WRIT PETITION NO. 3961/2008

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M/s. KONEE ELEVATOR INDIA (P) LTD, No. 32-33 Raja Park, Jaipur, through its power of attorney Ashish Dixit S/o Sh. P.D. Sharma, aged 33 years, Executive Taxation & Legal, R/o 216-B, J & K, Dilshad Garden, New Delhi.

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….PETTIONER

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Versus

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The State of Rajasthan through its Principal Secretary to the Finance (Tax) Department, Government Secretariat, Jaipur.

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The Commercial Tax Officer, Anti Evasion Wing, Jaipur Zone Second, Jaipur.

….RESPONDENTS

(3 of 5)

[CW-3415/2009]

5. S.B. CIVIL WRIT PETITION NO. 3962/2008

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M/s. KONEE ELEVATOR INDIA (P) LTD, No. 32-33 Raja Park, Jaipur, through its power of attorney Ashish Dixit S/o Sh. P.D. Sharma, aged 33 years, Executive Taxation & Legal, R/o 216-B, J & K, Dilshad Garden, New Delhi.

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….PETTIONER Versus

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The State of Rajasthan through its Principal Secretary to the Finance (Tax) Department, Government Secretariat, Jaipur.

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The Assistant Commissioner (Commercial Tax) Ward-A, Jaipur.

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….RESPONDENTS

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6. S.B. CIVIL WRIT PETITION NO. 4497/2011

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M/s. KONEE ELEVATOR INDIA (P) LTD, 309, Vijaypath, Tilak Nagar, Jaipur (Rajasthan). Represented by its Power of Attorney and Assistant (Taxation) Ashish Dixit.

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….PETTIONER

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Versus

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The State of Rajasthan through its Secretary to the Finance (Tax) Department Government Secretariat, Jaipur.

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The Commercial Taxation Officer, Circle-II, (Anti-Evation), Jaipur, Rajasthan.

….RESPONDENTS

(4 of 5)

[CW-3415/2009]

For Petitioner(s) : Mr.KS Sharma

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Mr.B.Ravindran

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For Respondent(s) : Mr.Nikhil Simlote for Mr.RB Mathur

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HON'BLE MR. JUSTICE M.N. BHANDARI

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Judgment

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21/03/2017

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By this bunch of writ petitions, a challenge is made to

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the order passed by the Assistant Commissioner, Commercial Taxes.

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It is submitted that the issue involved in these writ petitions is covered by the judgment of the Apex Court in the case of Kone Elevator India Private Ltd. Vs. State of Tamil Nadu & Ors. reported in (2014)71 VST 1 (SC) . In view of above, these writ petitions may be disposed of with remand of the cases after quashing the impugned order/s. The Assistant Commissioner, Commercial Taxes Department may assess as to whether the work is part of works contract or not.

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Learned counsel for the respondent/s submits that issue as to whether the work is part of the works contract or not is to be decided thus while quashing the order/s, a liberty for it may be given.

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After considering the submissions made by learned counsel for the parties, I find that the issue involved in these writ petitions is covered by the judgment of the Apex Court in the case of Kone Elevator India Private Ltd. (supra), however, the issue as

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(5 of 5)

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[CW-3415/2009]

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to whether the work is part of the works contract or not is to be determined thus while quashing the impugned order/s, the matters are remanded back to the Assistant Commissioner, Commercial Taxes Department to ascertain as to whether the work is part of the works contract or not and accordingly pass an order for reassessment after providing an opportunity of hearing to both the parties.

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Learned counsel for the petitioner submits that in pursuance of the impugned order/s, recovery was effected by the respondents in few cases.

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If that is so then subject to final outcome of the order by the Assistant Commissioner, Commercial Taxes Department on remand, money would be appropriately refunded to the petitioner.

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With the aforesaid, the writ petitions are disposed of.

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Preeti, PA/182-187

M/S Kone Elevator India Pvt. v. State of Raj and Ors.

Case brief

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M/S Kone Elevator India Pvt. v. State of Raj and Ors.

Case brief

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