9911796707
TMI Blog2006 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... t liable to tax, form 3-D was submitted and benefit claimed of concessional rate of tax. The first appellate authority, estimated the turnover of stone boulders at Rs. 46,00,000 and allowed the benefit of concessional rate of tax against form 3-D of the Act. Aggrieved by the order of the Assistant Commissioner (Judl.), Trade Tax, Bareilly dated April 30, 1993, applicant as well as the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order, rejected the appeal of the applicant and partly allowed the appeal of Commissioner of Trade Tax. The Tribunal has upheld the estimate of turnover of boulders at Rs. 46,00,000 but has disallowed the claim of concessional rate of tax against form 3-D and sustained the levy of tax at 6.6 per cent. Heard Sri Bharat Ji Agrawal, learned Senior Advocate assisted by Sri K.Saksena appearing on behalf of the applicant and Sri U.K. Pandey, learned Standing Counsel. Learned counsel for the applicant submitted that the contract was for supplying and laying of stone boulders and such works contract was not liable to tax because it was not covered within the 15 works contract specified under the notification dated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -G of the Act, the applicant was entitled for the benefit of concessional rate of tax under section 3-G of the Act. Having heard learned counsel for the parties and perused the order of Tribunal and the authorities below. I do not find any substance in the argument of learned counsel for the applicant. The submission of learned counsel for the applicant that the works contract executed by the applicant was not covered under the 15 works contracts mentioned in the notification dated April 27, 1987, therefore, boulders supplied in the execution of works contract, were not liable to tax, is misconceived. The works contract awarded by Public Works Department to the applicant was the construction of bandh on river Ganga and in the execution of such contract, boulders were supplied and laid down. The construction of bandh is one of the contracts mentioned at serial No. 6 which reads as follows: Civil works like construction of buildings, bridges, roads, dams, barrages and sewyas, spillways and diversions. Applicant had not raised such plea at any stage and therefore, plea raised at this stage, is wholly misplaced. It was the case of the applicant all along that the works contr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and machinery. 2. Fabrication and erection of structural works including fabrication, supply and erection of iron trusses, purlins, etc. 3. Fabrication and installation of cranes and hoists. 4. Fabrication and installation of elevator (lifts) and escalators. 5. Fabrication and installation of rolling shutters and collapsible gates. 6. Civil works like construction of buildings, bridges, roads, dams, barrages and seaways, spillways and diversions. 7. Installation of doors, door frames, windows, window frames and grills. 8. Supplying and fixing of tiles, slabs, stones and sheets. 9. Supply and installation of air-conditioning equipment including deepfreezers, cold storage plants, humidification plants and de-humidifiers. 10. Supply and installation of air-conditioners and air-coolers. 11. Supplying and fitting ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case. It provides deduction of value of goods, provides amount representing the value of the goods on the sale or purchase whereof, tax has been levied or is leviable under this Act at some earlier stage. In the present case, applicant was not able to prove that the tax had been levied on the boulders or is leviable under this Act at some earlier stage. Applicant failed to prove that he had purchased these boulders from the U.P. Forest Corporation. A similar question came up for consideration for the assessment year 1989-90 in Jagdish Sharan Agarwal, Building Contractor, Tilhar, Shahjahanpur v. Commissioner of Trade Tax, U.P., Lucknow [Trade Tax Revision No. 153 of 1999]. This court rejected the plea of exemption on the turnover of boulders. This court held as follows: The first contention of the revisionist is that the stone boulders were purchased by him from the U.P. Forest Corporation to whom sales tax had been paid and since no declaration in form 3-A was issued by him to the Forest Corporation, the sale by the Forest Corporation to the revisionist could be treated as sale to consumer and tax was leviable on the Forest Corporation which had already charged tax on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods from Forest Corporation or they had already suffered trade tax and, therefore, on this aspect of the matter the Tribunal's order does not suffer from any illegality. Now coming to the last issue relating to the benefit of concessional rate of tax under section 3-G of the Act against form 3-D, it is useful to refer section 3-G of the Act. Section 3-G. Special rates of tax on certain sales. (1) Notwithstanding anything contained in section 3-A or section 3-D, and subject to the provisions of sub-section (2) and such conditions and restrictions, if any, as may be specified by the State Government, by notification, the tax on the turnover of sales of goods to a department of the Central Government or of a State Government or to a Corporation or undertaking established or constituted by or under a Central Act or an Uttar Pradesh Act, or to a Government company as defined in section 617 of the Companies Act, 1956 (not being a Nagar Mahapalika, Municipal Board, Zila Parishad, Town Area Committee, Notified Area Committee, Cantonment Board, a University or an educational institution or an institution managed for the time being by an authorised controller) shall, if the d ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
