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TMI Blog2015 (1) TMI 987X X X X Extracts X X X X X X X X Extracts X X X X ..... quirement of the goods in question for this project has also been issued by the project implementing ‘authority’ and the same is counter-signed by the designated officers of the State Government. The certificate mentions the description and the quantity of the goods required for the project and also the name of the contractor - “M/s. K. Rama Krishna Contractor Pvt. Ltd., Hyderabad”, who has been engaged for implementation of the project. The only objection of the department is that invoices are not in the name of the contractor. We are of the view that when the invoices, though issued to M/s. Nagar Engineering Company as the buyer, show “M/s. K. Rama Krishna Contractor” as the consignee and there is no dispute that the goods though procured ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Implementing Authority and countersigned by Principal Secretary or Secretary (Finance), as the case may be of the concerned State Government, is produced certifying that the said goods are required for execution of the said project and that the said project has been duly approved by the Government of India for implementation by the State Government and that in this case, while an exemption certificate has been produced, the same mentions the contractor s name as M/s. K. Rama Krishna, Plot No. 404, Veeru Castle, Durga Nagar Colony, Punjagutta, Hyderabad , while the goods as per the invoices issued by the respondent have been supplied to M/s. Nagar Engineering Co., Jaipur. Accordingly, the jurisdictional Asstt. Commissioner vide order-in-o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om the invoices issued by the respondent wherein while the buyer s name is mentioned as M/s. Nagar Engineering Co., Jaipur , the consignee s name is mentioned as M/s. K. Rama Krishna Contractor Private Limited , that this shows that the goods supplied against the order placed by M/s. Nagar Engineering Co. has been dispatched directly to M/s. K. Rama Krishna Contractor Private Limited, that just because the contractor procured the goods from the respondent through a dealer, M/s. Nagar Engineering Co., the benefit of this exemption cannot be denied, when the invoices show that the consignee of the goods was M/s. K. Rama Krishna Contractor Private Limited. He, therefore, pleaded that the Commissioner (Appeals) has correctly allowed the benef ..... X X X X Extracts X X X X X X X X Extracts X X X X
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