To,
The sstnt/deputy commissioner of sales tax,
Ref:(1) Tin :-__________________v/c
(2) Notice IN FORM 603B DATED__________
SUB:-Submission on the points raised in your notice
respected sir,
we have received above mentioned notice for the peiod_____- asking us to produce
the details of all of our books of accounts and other details, And asked us to produce the record of only vendor dealers declared as HAWALA DEALER by sales tax authoritities. According to you he has only issued the tax invoices but there were no actual sale of goods by him to us.
In this connection, we sumit that we have purchased the goods mentioned in transactions and properly accounted all the purchases madef from said vendor. Our accounts are properly audited by the chartered accountant .we have also furnished the said information in annexure J1 & J2 along with VAT audit report. in support of of our submissioon we have enclosed here with the ledger extract of the vendor from our ledger.
your honour has also asked us to pay the tax levied by our vendor in our tax invoices for the reasonthat we are not eligible for said set off.
IN this connection we submitbefore your honour as underL:-
1) we have actuaaly purchased the said goods from m/s_________ having tin number_________-
2) we have original tax invoices a per section 86 of MVAT act.
3)we have made the payment against the bills issued by vendor for the above mentioned purchase through account payee cheques only vide chq nos:-
a)
b)
c)
d)
4)we have properly accounted the said bill of purchase in our books of account.
5)the above mentioned TIN of said vendor is active as on the date of purchase.
6)when it is ased by us that why the vendor is declared as HAWALA. it is said that the list is provided to you by the higher authorities.The assessing authorities are only to instructed to recover the said tax amount from us.
7) IN THE CASECENTRUM INDUSTRIED PVT LTD (46 MTJ 484), KARNATAKA APPELLATE TRIBUNAL HAS HELD THAT IF A DEALER ESTABLIS HIS CLAIM FOR INPUT TAX BY FURNISHING VALID TAX INVOICE ISSUED BYBY REGISTERED DEALER INDICATING THE VAT COLLECTED IN IT, HE WOULD BE DISCHARGING LIABILITY CASTUPON HIM UNDER SECTION 70(1). IT IS THE RESPONSIBILITY OF AUTHORITIES CONCERNED FOR TAKING APPROPRIATE ACTION UNDER THE LAW AGAINST NON COMPLIANCE DEALER.
WE REQUEST YOUR HONOR THAT MATTER OF M.F FRANCO CHEMICAL INDST LTD WAS ADMITTED BY BOMBAY HIGH COURT, SO THE MATTER IS SUB JUDICE AND KEEP THE MATTER PENDING TILL THE DISPOSAL OF WRIT IN HONOURABLE BOMBAY HIGH COURT AND OBLIGE.
The sstnt/deputy commissioner of sales tax,
Ref:(1) Tin :-__________________v/c
(2) Notice IN FORM 603B DATED__________
SUB:-Submission on the points raised in your notice
respected sir,
we have received above mentioned notice for the peiod_____- asking us to produce
the details of all of our books of accounts and other details, And asked us to produce the record of only vendor dealers declared as HAWALA DEALER by sales tax authoritities. According to you he has only issued the tax invoices but there were no actual sale of goods by him to us.
In this connection, we sumit that we have purchased the goods mentioned in transactions and properly accounted all the purchases madef from said vendor. Our accounts are properly audited by the chartered accountant .we have also furnished the said information in annexure J1 & J2 along with VAT audit report. in support of of our submissioon we have enclosed here with the ledger extract of the vendor from our ledger.
your honour has also asked us to pay the tax levied by our vendor in our tax invoices for the reasonthat we are not eligible for said set off.
IN this connection we submitbefore your honour as underL:-
1) we have actuaaly purchased the said goods from m/s_________ having tin number_________-
2) we have original tax invoices a per section 86 of MVAT act.
3)we have made the payment against the bills issued by vendor for the above mentioned purchase through account payee cheques only vide chq nos:-
a)
b)
c)
d)
4)we have properly accounted the said bill of purchase in our books of account.
5)the above mentioned TIN of said vendor is active as on the date of purchase.
6)when it is ased by us that why the vendor is declared as HAWALA. it is said that the list is provided to you by the higher authorities.The assessing authorities are only to instructed to recover the said tax amount from us.
7) IN THE CASECENTRUM INDUSTRIED PVT LTD (46 MTJ 484), KARNATAKA APPELLATE TRIBUNAL HAS HELD THAT IF A DEALER ESTABLIS HIS CLAIM FOR INPUT TAX BY FURNISHING VALID TAX INVOICE ISSUED BYBY REGISTERED DEALER INDICATING THE VAT COLLECTED IN IT, HE WOULD BE DISCHARGING LIABILITY CASTUPON HIM UNDER SECTION 70(1). IT IS THE RESPONSIBILITY OF AUTHORITIES CONCERNED FOR TAKING APPROPRIATE ACTION UNDER THE LAW AGAINST NON COMPLIANCE DEALER.
WE REQUEST YOUR HONOR THAT MATTER OF M.F FRANCO CHEMICAL INDST LTD WAS ADMITTED BY BOMBAY HIGH COURT, SO THE MATTER IS SUB JUDICE AND KEEP THE MATTER PENDING TILL THE DISPOSAL OF WRIT IN HONOURABLE BOMBAY HIGH COURT AND OBLIGE.
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