9911796707
TMI Blog2011 (9) TMI 907X X X X Extracts X X X X X X X X Extracts X X X X ..... ion 3F of the U.P. Trade Tax Act the net turnover referred to in sub-section (1) of section 3F has to be reduced by the amount representing the value of the goods transported under the works contract covered by sections 3, 4 and 5 of the Central Sales Tax Act, 1956 as would be apparent from reading of section 3F(2)(b)(i) itself. The High Court in the case of Garg Photo Films, Agra v. Commissioner of Trade Tax [2005] UPTC 230 (para 7) has laid down as follows: 7. Section 3F(2)(b)(i) contemplates the deduction of the amount representing the value of goods covered by sections 3, 4 and 5 of the Central Sales Tax Act. If the works contract occasioned the movement of goods from outside the State of U.P. the use of such goods in the executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . In the present case, it is seen that before the movement of goods, the contract of sale was in existence and movement of goods was in pursuance of contract which were used in the works contract, therefore, transaction was covered by the section 3 of the Central Sales Tax Act and the Tribunal has rightly held so. From the aforesaid, it is apparently clear that what is important to be examined under section 3F(2)(b) is as to whether the movement of the goods from outside the State in pursuance of a prior contract of sale and both the movement of goods and sale must be inseparably connected. This court finds that such a plea was raised by the assessee in his written submissions filed before the Tribunal in the second appeal and which ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld establish that the money paid by the assessee to sub-contractor has been disclosed in his turnover by the sub-contractor. The counsel for the assessee before this court for the first time submits that now the assessment order of the relevant year of the sub-contractor is available and from the aforesaid assessment order it is clear that the amount paid by the assessee to the sub-contractor has been disclosed in his turnover. This court cannot enter into the said aspect of the matter at this stage for the first time. It was open to the assessee to produce the copy of the return/ assessment order or any other documentary evidence, as he may be advised, before the assessing authority at the time the proceedings were pending. It is to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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