9911796707
TMI Blog2018 (12) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... es, would amount to a 'works contract'. The question as to whether import of goods/construction materials from beyond the State of Uttar Pradesh was in furtherance of specific contract and was meant exclusively for it has been specifically urged, but the same does not appear to have been adverted to by the tribunal. - Matter remanded back. Revision disposed off. - Sales/Trade Tax Revision No. - 283 of 2018 - - - Dated:- 25-10-2018 - Ashwani Kumar Mishra, J. For the Applicant : Nishant Mishra For the Opposite Party : C.S.C. ORDER ASHWANI KUMAR MISHRA, J. Revisionist is a company registered under the provisions of Indian Companies Act, 1956 and is engaged in real estate business. It is aggrieved by an order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... affirmed in appeal. Before the tribunal the orders were challenged on following three grounds:- (i) The agreement/allotment executed by the buyer did not amount to a development agreement and levy of tax, by applying the principles of 'works contract' was illegal. (ii) The authorities were not justified in denying benefit of section 3-F(2)(B)(i) of the U.P. Trade Tax Act, 1948 to the assessee. (iii) Addition of 20% amount towards construction materials was not justified when the books of account had otherwise been accepted. The tribunal has dealt with the first issue to return a finding that construction work undertaken by the revisionist was covered within the expression works contract , keeping in view the principles ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ration is as to whether purchases from outside the State were made exclusively for the construction work in question or not? There does not seem to be much clarity on facts in the order of the Tribunal on such aspects. The question with regard to additional profit i.e. 3rd question is also based upon assessment of facts on the second question. Learned Standing Counsel seems to be right in contending that proper factual premise do not appear to have been laid by the assessee in that regard. This submission is opposed by Sri Praveen Kumar appearing for the revisionist. In the facts and circumstances of the present case, it would be appropriate to remit back the matter to the Tribunal to examine the grievance of the revisionist on these t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nal jurisdiction in this regard. The order of the tribunal, however, on the other two issues urged appear to be somewhat cryptic. The argument advanced on behalf of the revisionist that once the books of account had been accepted, the details relating to goods/materials etc. purchased ought to have been taken as was mentioned in the books of account, has been omitted from consideration. The question as to whether import of goods/construction materials from beyond the State of Uttar Pradesh was in furtherance of specific contract and was meant exclusively for it has been specifically urged, but the same does not appear to have been adverted to by the tribunal. Similarly, the discussion on third issue raised is also not exhaustive. Cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
