9911796707
TMI Blog2006 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... er of the Tribunal dated 19.01.2006 passed in STA No. 85/2004 in this revision petition. 2. The assessee claimed deduction towards purchase value of iron and steel, consumables, gross profit and in respect o the value of iron and steel, consumables and labour, it was disallowed by the Assessing Authority. In an appeal by the assesee, the same was confirmed by the first appellate authority. The ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchases from the registered dealer and making doors, window frames, grills etc., would not change the character of iron and steel purchased from the registered dealer? (3) In the facts and circumstances of the whether erection of doors, window frames and grills etc. in the execution of the works contract in "in the same from' as that of the materials i.e., iron and steel purchased from the re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e claim of decoction on the purchase of iron & steel and consumables from local registered dealers which were used in the execution of works contract of fabricated doors frame, windows and frames, grills etc., is in accordance with law?" 8. Thereafter the Tribunal has chosen to answer the said question of he assessee in terms of the impugned order. A division Bench of this High court, after notic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the binding order of the Division Bench in STRP No.34/2003 dated 12.08.2004. In the circumstances, despite a strong plea made by Smt. Vani H, learned Counsel for the assessee, we are not persuaded to take different view than that of the finding given by a division Bench of this High court in STRP No.34/2003. 9. Respectfully following the order passed in STRP No.34/2003 dated 12.08.2004, this r ..... X X X X Extracts X X X X X X X X Extracts X X X X
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