ANVIL CABLES PVT. LTD. Vs. STATE OF JHARKHAND

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) The instant writ petition has been filed by the petitioner praying therein for the following reliefs:-

(3.) The brief facts of the case is that the petitioner is engaged in the manufacturing and selling of aluminum cable and conductor, having its manufacturing unit at Jamshedpur. Petitioner is one of the main dealers of the Jharkhand Bijli Vitran Nigam Limited (for short JBVNL). The JBVNL while releasing the payment of the petitioner used to deduct tax under Sec. 45 of the JVAT Act by way of advance recovery. Sec. 45 of JVAT Act deals with "Special Provision relating to Advance Recovery of Tax on Sales and Supplies to Governments and the other persons", which include the Electricity Board. The said amount so deducted is liable for adjustment from the tax liability of the person from whose bills such deduction has been made. Accordingly, the petitioner used to take credit of tax deducted and paid from his bills and remaining, if any, was being carried forward to next period as Tax Deducted at Source (TDS).