2009 (6) TMI 958

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... filing an appeal, which is registered in S.T.A. No. 979 of 2003, in which appeal order dated January 19, 2006 was passed by placing reliance upon the judgment of the Supreme Court in case of Gannon Dunkerley & Co. v. State of Rajasthan [1993] 88 STC 204 and found fault with the revisional authority in not allowing deduction towards labour charges claim of Rs. 3,96,826.72. Therefore, that portion o .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... lding that apart from the claim regarding deduction of labour charges, in respect of the other charges entitled for deduction by the petitioner in executing civil contract work are not considered by the revisional authority and therefore the order passed by the Tribunal suffers from error apparent on the face of the record, hence the question of law framed in these petitions would arise for our co .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... honourable Supreme Court in the case of Gannon Dunkerley [1993] 88 STC 204?   (3) On the facts and in the circumstances of the case whether the honourable Tribunal is right in not considering the claim of the petitioner with respect to the various deductions entitled by the petitioner under rule 6(4)(m) and the law laid down by the honourable Supreme Court in the case of Gannon Dunkerley [19 .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... Court referred to supra, the assessing authority has to examine the claim of the petitioner including the claim of Rs. 9,22,611.46 said to have paid towards the labour charges. The revisional authority on the basis of the records in the review petition while answering other claims and the claims made by the petitioner is examined in the review petition with a view to find out whether there is any .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... which warrants rectification of the order. Therefore, we hold that no sufficient ground is made out by the petitioner to interfere either with the review order or judgment passed in the appeal. The Tribunal has examined the other claims, which are made in the review application and held that there is no claim made by the petitioner either before the revisional authority or before the first appella .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X