ACC Ltth v. The State of Karnataka

(By Sri Jairaj MM for Sri ARama Venkatesh, Advocates) AND: The State of Karrataka Represented by The Commissioner of Commercial Taxes, Commercial Tax Department, Gandhi Nagar, Kavikalidasa Road, Bangalore 560 009. RESPONDENT These STRPs are filed under section 65W KVAT Act, the Judgment dated 30.03.2011 rassed in 2003 against STANo.2593 to 2604/2010 on the file of the Karnataka Appellate Tribunal, Bangalore, dismissing the ameals, filed under Section 63 of KVAT Act, 2003. INPL2QU BETWEEN: ACC Ltth, 003-A, Ground Floor, The Estate, No.121. Dickenson Road, Bangalore Represented by its Sales Head Mr.Satish M.Chandran. 560 042, PETITIONER (By Sri Jairaj MM. for Sri A.Rama Venkatesh, Advocates) AND: The State of Karnataka Represented by The Commissioner of Commercial Taxes, Commercial Tax Denartment, Gandh Nagar, Kavikalidasa Road. Bainalore - 560 009. t —3-- This STRP flied under section 23(1) KST Act, 1957 against the Judgment dated 28.12.2010 passed in STA.No.210/2005 & 1278 to 1289/2009 on the file of the Kamataka Appellate Tribunal, Bangalore, dismissing all the appeals by Assessing Authorities. the order passed confirming These STRPs coming on for admission this day, N.KUMAR J., made the following: ORDER The assessee has preferred these revision petitions against the order passed by the Tribunal, which has held that the selling price is inclusive of pumping charges.

#2. The said question arose for consideration before this Court in the case of ACC Ltd., vs. The State of Karnataka in STRP Nos. 124 and 146-156 of 2011 dedded on 2t August 2011, where it was held that in order to deliver the RMC at the specified place, if the assessee uses the pump, then the charges coilected by the assessee from the customer as pumping charges forms part of the sale price. If the RMC is not delivered through pumping, then the charges is not collected from the customer and it will not form part of the sale price. Therefore, the sale —4— transaction of the RMC gets completed only when it delivered at the point where It is finally put to use. All expenses Incurred till such stage, If such delivery Includes the service of pumping, then the pumping charges is also included in the pre-sale expenses and hence, forms part of the taxable turnover.

#3. The said judgment covers question involved in these cases and accordingly, the Tribunal was justified In passing the Impugned order. There Is no merit in these petitions. Accordingly, petitions are dismissed. Government Advocate Is permitted to file memo of appearance in STRP No.123/2011 wIthin a period of four weeks. Prs* sd/a JUDGE Sdf JUDGE