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TMI Blog2009 (10) TMI 837X X X X Extracts X X X X X X X X Extracts X X X X ..... On the other hand, the scope of the work covered procurement of the entire materials at the site and setting up of the system by the contractor. We, therefore, allow the revision petitions filed by the State by reversing the order of the Tribunal and by restoring the assessment confirmed in the first appeals. - 159,162, 167 of 2009 - - - Dated:- 12-10-2009 - RAMACHANDRAN NAIR C.N. AND MOHANAN V.K. , JJ. The judgment of the court was delivered by C. N. RAMACHANDRAN NAIR J.- These connected revision cases are filed by the State challenging the orders of the Sales Tax Appellate Tribunal issued in the case of the respondent/assessee for the assessment years 1997-98, 1998-99 and 1999-2000. We have heard the Government Pleader appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f works contract. The further finding of the Tribunal is that the awarders also treated the amounts paid to the respondent as consideration for works contract and so much so, they deducted tax at source from the bills raised by the respondent on the entire value of the contract and made payment of the balance amount only. The assessments completed treating the whole transaction as works contract were the subject-matter of the appeal before the first appellate authority before whom the respondent took the stand that the value of the goods brought from outside Kerala has to be excluded from the turnover of the works contract for the reason that the sales of those items were inter-State in nature. The first appellate authority dismissed the ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the goods from outside the State were purchased by the respondent for resale in the execution of works contract in Kerala and for this purpose, the respondent availed of concessional rate of tax under the Central Sales Tax Act by issuing C form declarations obtained from Kerala to the outside suppliers. The awarders also understood the contracts awarded by them as purely work orders and consequently, they have deducted tax from contract amounts while making payment to the respondent. These are facts clearly found by the Tribunal for the assessment years 1997-98 and 1999-2000 and also by the member who wrote the dissenting order in the appeal filed for the year 1998-99. We are unable to uphold the majority decision of the Tribunal for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he respondent within Kerala and from outside Kerala as well. In fact, all the materials so purchased were brought to the site and it is the respondent, who incorporated the same to form the fire fighting equipment on the site of the awarders. Therefore, the concept of inter-State sale does not apply to the facts of the two works executed by the respondent referred to above. The respondent's argument that the turnover of works contract should be assessed only for the value of the materials purchased or made in Kerala after excluding the value of the goods brought from outside Kerala because there is no provision in the KGST Act pertaining to works contract to exclude so much of the value of the goods from the turnover of the works contra ..... X X X X Extracts X X X X X X X X Extracts X X X X
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