9911796707
TMI Blog2007 (9) TMI 550X X X X Extracts X X X X X X X X Extracts X X X X ..... l product, bitumen, etc., to the contractors and admittedly deducted the value of the materials while making the payment to the contractors. Admittedly, in all the three years the applicant had imported cement, steel, etc., from outside the State of U.P., which were supplied to the contractors. The claim of the applicant was that the supplies of the materials to the contractors were not sale inasmuch as such materials had been used in the construction of the own buildings of the applicant. The assessing authority had not accepted the plea of the applicant and had treated the supply of the materials, namely, cement, steel, steel product, bitumen, etc., as a sale. During the course of the assessment proceedings, the assessing authority requir ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... supply of the materials was not sale inasmuch as the materials were used in the construction of own building of the applicant. It was further submitted that the estimate is arbitrary and without any basis. The Tribunal has not accepted the plea of the applicant that the supply of material was not sale in view of the decision of the apex court in the case of N.M. Goel & Co. v. Sales Tax Officer, Rajnandgaon reported in [1989] 72 STC 368; [1990] UPTC 865, Rashtriya Ispat Nigam Ltd. v. State of Andhra Pradesh reported in [1998] 109 STC 425; [1998] 13 NTN 472, Karya Palak Engineer, C.P.W.D., Bikaner v. Rajasthan Taxation Board, Ajmer reported in [2004] 136 STC 641; [2004] 3 RC 254; [2004] 25 NTN 1004. Heard Sri Shambhu Chopra, learned counsel ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... [2004] 25 NTN 1004 has held that the supply of the material to the contractor is a sale in a case where while making the payment to the contractor the value of the goods are deducted. Following the aforesaid decisions, this court has also taken the same view in the case of Executive Engineer, Construction Division-III, U.P., Avas Evam Vikas Parishad, Agra v. Commissioner of Trade Tax reported in [2008] 17 VST 283 (All) [App]; [2006] UPTC 133. Therefore, the order of the Tribunal treating the supply of the materials to the contractors as a sale is upheld. Now coming to the question of the estimate of the turnover, perusal of the order of the Tribunal reveals that the Tribunal has simply confirmed the estimate of the turnover without conside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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