EVERGREEN CONSTRUCTION Vs. STATE OF M.P.

JUDGEMENT

(1.) CALLING in question tenability of order -dated 27.6.2014 - Annexure P/1, imposing Value Added Tax on the petitioner for the period 1.4.2011 to 31.3.2012, petitioner has filed this writ petition.

(2.) PETITIONER has been awarded a contract by Reliance Infrastructure Limited (hereinafter referred to as 'RIL ') and is engaged in manufacturing and supply of Ready Mix Concrete to RIL. For the said purpose, petitioner is only required to purchase 'sand ' after payment of royalty. The other material required for making the Concrete Mixture like stone, cement etc are not purchased by the petitioner, but they are supplied free of cost to the petitioner by RIL. It is the case of the petitioner that right from the year 2008, petitioner is carrying out the aforesaid contract activity and till 2010 no tax was being recovered from the petitioner, but from the Financial Year commencing from 1.4.2011, tax is being imposed. It is pointed out that earlier when such a tax was imposed, petitioner filed an appeal and in the appeal the imposition of tax was quashed by the Appellate Authority, based on the principle of law laid down by the Kerala High Court in the case of Construction Company, Changanacherry and another Vs. State of Kerala, : 1975 (36) STC 320. It is said that this appellate order in the case of the petitioner, filed as Annexure P/2, has attained finality and inspite thereof ignoring the same, as again tax is being imposed, without taking recourse to the remedy of appeal, this writ petition has been filed seeking quashment of the assessment order.

(3.) SHRI Rahul Jain, learned Deputy Advocate General, objected to the maintainability of this writ petition and argued that when a statutory appeal is available to the petitioner before the Appellate Authority, the petitioner should approach the Appellate Authority.