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2015 (7) TMI 229 - ALLAHABAD HIGH COURTClassification of contract - Whether the works contract entered into between the revisionist Company and a customer is a sale contract or a works contract - Held that:- If the appellant, having a strong prima-facie case, is directed to deposit an amount of assessment so made or penalty so levied it would cause undue hardship to him though there may be no financial strains on the appellant running in a good financial condition. Even otherwise where two views are possible dispensation of deposit should be allowed to the assessee - Since the assessing authority has made the assessment relying exclusively on the earlier judgment of the Supreme Court in State of Andhra Pradesh Vs. M/S Kone Elevator, [2005 (2) TMI 519 - SUPREME COURT OF INDIA] which has now been overruled by the Constitution Bench of the Supreme Court in Kone Elevator India Pvt. Ltd. Vs. State of Tamil Nadu [2014 (5) TMI 265 - SUPREME COURT], the revisionist is entitled to complete stay of the demand amount - Decision in the case of Pennar Industries Limited Versus State of Andhra Pradesh and Others [2009 (2) TMI 457 - SUPREME COURT OF INDIA ] and Benara Valves Ltd. Versus Commissioner of Central Excise and Another[2006 (11) TMI 6 - SUPREME COURT OF INDIA] followed - The impugned order dated 19.06.2015 passed by the Tribunal is modified and a direction is issued to the Appellate Authority to decide the appeal of the revisionist expeditiously in accordance with law within a period of two months from the date of receipt of the certified copy of this order. - Decided in favour of assessee.
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