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TMI Blog2013 (10) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... following substantial questions of law:- "1.Whether the appellate Tribunal is right in non rendering a finding on the question of jurisdiction of the assessing authority to reopen the assessment under Section 16 in respect of option exercised under Section 7-C of the Act in spite of the same being raised before it? 2. Whether the Appellate Tribunal is right in coming to the conclusion that the contract is a sale, when there are enough classes in the contract to suggest that the contract is a works contract? 3. Whether the Appellate Tribunal is correct in confirming the penalty when the assessment is only under Section 16(1)(b) and not under Section 16(1)(a) and for assessments under Section 16(1)(b) there cannot be any penalty? 4. Wheth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r viewed that the contract issued by Larsen & Toubro Limited was predominantly in the nature of manufacture and supply of GRP pipes with couplings and necessary fittings and laying and commissioning of the same was incidental. Thus, the contract was one for sale and not for works. The assessee apparently had not filed any reply to the proposal of revised assessment. Thus, the proposal was confirmed. 4. Aggrieved by the same, the assessee went on appeal before Appellate Deputy commissioner, who went into the agreement and scope of work and specification, which reads as follows:- 1. Scope of work and specification : The scope of work includes manufacture, supply of GRP pipes with couplings and all necessary fittings and special (executive ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract the delivery was completed only when the goods were incorporated into the execution of the works contract. Thus, the Tribunal allowed the appeal and held that the transaction was sale. Thus, the Tribunal held that the assessment was rightly made. Aggrieved by this, the assessee is on revision before this Court. 7. Even though learned counsel for the assessee questioned reopening of the assessment under Section 7C of the Act on the aspect of jurisdiction under Section 16AA of the Tamil Nadu General Sales Tax Act, he however, confined his argument to the merits of the assessment only. Hence, it is not necessary for us to deal with the question of jurisdiction of the Assessing Officer to reopen the assessment under Section 16AA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sion following thereon to hold that the transaction is works contract liable to be taxed on the deemed sale value of goods either under Section 3(2) or on the total value under Section 7C of the Act. In this case, by reason of option exercised by the assessee for compounding system, the transaction was assessed under Section 7C of the Act. 9. Except for mere comment in the notice for reassessment that the contract was one for supply of materials and hence, was only a contract for sale, we do not find any material based on which the Assessing Authority thought it fit to reopen the assessment. Thus, apart from lack of materials which support the order of reassessment, we further find from the order of the Tribunal, that practically it had ag ..... X X X X Extracts X X X X X X X X Extracts X X X X
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