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TMI Blog2013 (6) TMI 668X X X X Extracts X X X X X X X X Extracts X X X X ..... ract and not a sale and therefore we cannot permit the assessee to come up with such grounds in these revision petitions on the premise that the authorities have committed an error on this aspect. The main question of law sought to be raised in these revision petitions being the question as to the transaction is a sale or a works contract and in almost identical circumstances, the Supreme Court having held that it is a sale in Kone Elevators' case [2005 (2) TMI 519 - SUPREME COURT OF INDIA], this question is now covered by the judgment of the Supreme Court and therefore the revision petitions are only to be dismissed. - Decided against assessee. - STRP Nos. 2 of 2012 & STRP Nos. 23-33 of 2013 - - - Dated:- 3-6-2013 - SHYLENDRA KUM ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s only a works contract and not sale, etc. The assessing officer being of the view that it is a sale and not works contract, had reopened the assessment for the periods in question. The assessing officer did not accept the stand of the assessee that it was only works contract and not a case of sale as it was found that the endproduct was actually delivered to the assessee though at its work place and components were assembled and installed at the customer's place and therefore the activity was only one of sale of elevators and not one of works contract. It so happened that predecessor of the assessing officer had issued notice and it had been indicated that the claim of the assessee that it is works contract cannot be accepted, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ellate authority opined that the question is squarely covered by the decision of the Supreme Court in the case of State of Andhra Pradesh v. Kone Elevators (India) Ltd. reported in [2005] 140 STC 22 (SC); [2005] 4 RC 348. The assessee being aggrieved by this order, further appealed to the Appellate Tribunal. The appellate Tribunal though did examine the matter at some length, found no occasion for interference, particularly, as the appellant or his counsel did not appear before the Tribunal to advance further arguments. The Tribunal in the absence of the appellant or its counsel, proceeded to examine the case on the merits and on the grounds urged and found that the lifts were not by construction installed at the place, but existing civi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Judgment of the Supreme Court in Kone Elevators' case [2005] 140 STC 22 (SC); [2005] 4 RC 348 has been doubted by the very Supreme Court in the later order of the Supreme Court and as of now been referred to larger Bench and therefore that cannot be the law, etc. On the other hand, Smt. S. Sujatha, learned Additional Government Advocate, appearing on behalf of the State, on issue of notice, submits that the matter is squarely covered by the decision of the Supreme Court; that manufacture, supply and installation of lifts/elevators has been categorically held to be in the nature of sale by the Supreme Court and not transaction in the nature of works contract and therefore the revision petitions are to be disposed of as being cover ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ntract and not otherwise. We also do not find from the record which is brought to our notice by reading the order of the assessing authority and the first appellate authority that no claim had been put forth claiming deductions towards annual maintenance charges as it is under a separate contract. Though ground is raised before the first appellate authority that turnover included pure labour contract it is not made specific nor a claim for deduction of annual maintenance charges is made by the assessee, but only a ground. In the absence of any specific issue made in respect of annual maintenance charges and proper foundation having been laid by the assessee to claim the same, we cannot merely because the assessee had contended that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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