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TMI Blog2006 (10) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 matter was taken to the Tribunal by the assessee. The Tribunal has cho ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rames, 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 registered dealer? 4. Smt. S. Sujatha, learned Additional Gov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 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 noticing the judgment of the Supreme court, reported in ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o.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 revision petition stands allowed. Questions of law ..... X X X X Extracts X X X X X X X X Extracts X X X X
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