ERA INFRA ENGINEERING LIMITED Vs. COMMERCIAL TAX OFFICER

JUDGEMENT

(1.) THE petitioner is a works contractor carrying on works within the State at Thiruvananthapuram. Admittedly, the petitioner is a sub -contractor to one Utkal Galvanizers Ltd. The goods were imported and for the purpose of accretion in the works contract. In the invoice, the goods were consigned to the petitioner C/o Utkal Galvanizers Ltd. Necessarily, such address was shown only because goods had to be consigned to the work site which work has been awarded to Utkal Galvanizers Ltd, and has been sub -contracted to Era Infra Engineering Ltd., the petitioner herein. The detention was for two reasons; one for the suspicion that there is a local sale to the Utkal Galvanizers Ltd., and also for the reason that the petitioner has not e -filed their annual return from October, 2013.

(2.) THE learned counsel for the petitioner points to Ext.P12 to contend that the second reason is not sustainable since the petitioner has filed the Returns. In any event, that may not be sufficient cause for detaining the goods at the entry check post. With respect to the other objection, when there is interstate works contract and the petitioner admittedly is a sub - contractor of the original awarder, it is doubtful whether there would be any tax liability since the goods is meant for accretion in an interstate works contract.