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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 ..... f 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 which the commodity is liable to tax. Therefore, the argument of learned counsel for the assessee cannot be accepted. Against assessee. - Sales/Trade Tax Revision No. 1483 of 2003 - - - Dated:- 24-2-2011 - RAJES KUMAR J. Sales/Trade Tax Revision No. 1483 of 2003 JUDGMENT This is a revision under section 11 of the U.P. Trade Tax Act, 1948 (hereinafter referred to as, the Act ) against the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... order. The Tribunal has deleted the tax on the purchases of bricks on the ground that the assessee was neither the manufacturer nor importer of the bricks. The argument of the State Representative that point of tax is not material for the purposes of determining the tax liability under section 3F of the Act has been rejected. Heard Sri B.K. Pandey, learned standing counsel and Sri Kunwar Saksena, learned counsel appearing on behalf of the assessee. The learned standing counsel submitted that the applicant has executed works contract. The value of the goods involved in the execution of works contract is liable to tax under section 3F of the Act. Section 3F of the Act also provides the determination of the net turnover. Clause (iii) of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as not been filed before the assessing authority. The Deputy Commissioner (Executive), Trade Tax, Bijnor, has recorded a categorical finding that the purchase voucher relating to the purchases of bricks has not been filed. This finding has not been disputed by the assessee and even by the Tribunal. In the case of works contract, the value of the goods involved in the execution of works contract is liable to tax under section 3F of the Act. Section 3F of the Act also provides the determination of taxable turnover. Clause (b) of section 3F (2) of the Act provides certain deduction from the gross receipt. Clause (iii) of section 3F(2)(b) of the Act provides deduction onthe amount representing the value of the goods on the sale or purchase wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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