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TMI Blog2011 (2) TMI 1329X X X X Extracts X X X X X X X X Extracts X X X X ..... used the bricks and ret bajri in the execution of works contract. The assessing authority has levied the tax on the estimated turnover of ret bajri at Rs. 3,00,000 on the ground that no purchase voucher has been produced. The exemption on the purchases of bricks for Rs. 6,28,000 has been allowed on the ground that the same has been purchased from the brick-kiln owner, who was under the compounding scheme. A proceeding under section 10B of the Act has been initiated. On a consideration of the reply filed by the assessee, the Deputy Commissioner (Executive), Trade Tax, Bijnor, passed an order dated December 21, 2001 wherein he has levied the tax on the turnover of bricks used in the execution of works contract. The tax has been levied on the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er stage, the deduction cannot be allowed. In the present case, the assessee has not furnished the purchase voucher of bricks and, therefore, the assessee failed to prove that the tax has been levied or is leviable under this Act. Since the purchase voucher has not been produced, the claim of the assessee that the bricks were purchased from the brick-kiln owner, who was under the compounding scheme could not be accepted. The Deputy Commissioner (Executive), Trade Tax, Bijnor in the order has rightly levied the tax in the absence of purchase voucher being filed relating to the purchases of bricks and the Tribunal has illegally deleted the tax. Sri Kunwar Saksena, learned counsel for the assessee, submitted that the bricks are liable to tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... furnished therefore the assessee failed to establish that the tax on the bricks have been levied or is leviable under this Act. In the absence of purchase voucher it has not been established that the brick-kiln owner from whom the bricks have been purchased was under the compounding scheme under section 7D of the Act and the tax has been paid under the compounding scheme. In the circumstances, the claim of exemption cannot be allowed. For the purposes of levy of tax under section 3F of the Act and the determination of the net turnover the point of levy of tax under the notification is not relevant. Under the Notification No. 2-711 dated February 27, 1997 only the rate of tax mentioned in the notification is relevant and not the point on whi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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