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TMI Blog2019 (2) TMI 200X X X X Extracts X X X X X X X X Extracts X X X X ..... in favor of the assessee. Whether the goods can be treated as steel structure or steel structural? - Held that:- It does not stand established from the record if any tax liability has been created in excess of 4 percent on any goods falling under the scheme of Sections 14 and 15 of the Central Act. Perusal of the assessment order discloses, the higher tax liability was created with respect to items - tower components and galvanized components etc. The Tribunal has made reference to the same and observed there is no error in the quantification of that tax liability. Nothing has been shown to exist on record to establish that those items were of the description as may satisfy the language of Section 14(iv) (v) of the Central Act. In absen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 89-90. 4. The assessee M/s. National Project Construction Corporation (NPCC) is a Government of India corporation. It was awarded a contract by another Government of India corporation namely, M/s. National Hydroelectric Power Corporation (NHPC) for the work of Design, Fabrication, Galvanising, Testing, Delivery of Towers and Accessories and Erection, Testing and Commissioning of 220 KV double circuit transmission line from Tanakpur to Bareilly (hereinafter called the works) vide tender specification No. NH/CD/EC/TB/21/86. Admittedly, under the aforesaid contract terms, the cement to be used in its execution was to be supplied by the NHPC. There is no dispute on that aspect of the matter. 5. The assessee further claimed after executi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ue of rate of tax, it was submitted steel structurals being a commodity falling under the description of declared goods under Section 14(iv)(v) of the Central Sales Tax Act, 1956 (hereinafter referred to as the 'Central Act'), no tax may have been imposed on those goods in excess of 4.4 percent (the rate of tax being 4 percent and the surcharge being 0.4 percent). For ready reference, Section 14(iv)(v) of the Central Act is quoted below: 14. Certain goods to be of special importance in inter-State trade or commerce.- It is hereby declared that the following goods are of special importance in inter-State trade or commerce:- (i) .... (iv) iron and steel, that is to say, - (i) ... (v) steel structurals (angles, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he true and exact expense was always on the assessee and insofar as it had been found, a wholly exaggerated claim had been made with respect to the labour expenses, the Tribunal had not erred in applying it rejecting the exaggerated claim, in part. As to the second aspect, it has been submitted though the legal submissions have been advanced by learned counsel for the assessee, perusal of the assessment order and the order of the Tribunal do not disclose that any tax liability had been imposed in excess of 4 percent on any disclosed goods. Only imported tower components and accessories had been subjected to a higher rate of tax as were found to be not declared goods under the Central Act. 11. Having considered the arguments so advance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... if any tax liability has been created in excess of 4 percent on any goods falling under the scheme of Sections 14 and 15 of the Central Act. Perusal of the assessment order discloses, the higher tax liability was created with respect to items - tower components and galvanized components etc. The Tribunal has made reference to the same and observed there is no error in the quantification of that tax liability. Nothing has been shown to exist on record to establish that those items were of the description as may satisfy the language of Section 14(iv) (v) of the Central Act. In absence of any material being shown to the Court, the findings recorded by the Tribunal and the lower authorities, though not very happily worded, yet do not call for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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