9911796707
TMI Blog2019 (2) TMI 1017X X X X Extracts X X X X X X X X Extracts X X X X ..... , the Tribunal recorded a specific finding that there pre-existed works contracts between the assessee and the contractees and further the assessee had purchased the goods from outside the State of U.P., only to execute those pre-existing works contracts, in absence of any further finding that such goods had been sourced from before or that they were not applied to the works contract or that there arose two sales, the assessee was clearly entitled to the benefit of deduction contemplated under Rule 9(1)(e) of the Rules. The questions of law framed in the present revision is answered in affirmative i.e., in favor of the assessee and against the revenue - revision dismissed. - Sales/Trade Tax Revision No. - 196 of 2018 - - - Dated:- 13-2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thority levied a tax of ₹ 17,86,157/- vide assessment order dated 28.3.2016. Aggrieved by the aforesaid order the assessee filed first appeal before the Additional Commissioner, Grade-II (Appeal-4) Commercial Tax, Zone-2, Kanpur, which was allowed by an order dated 31.10.2017 and the assessing authority was directed to recalculate the amount of tax. Both the assessee as well as the revenue filed second appeal before the Commercial Tax Tribunal, Kanpur, who allowed the appeal of the assessee while rejecting the appeal of the revenue. Sri Bipin Kumar Pandey at the very outset has placed before the Court, the judgment in Sales/Trade Tax Revision No.346 of 2018 M/s Comfort Systems vs. Commissioner Commercial Tax, U.P. in which it wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eller of the goods (from whom the assessee made the purchases), and though such seller was not known/specified at the time of the execution of the works contract document, it would make no difference to the eligibilty to deduction claimed by the assessee under Rule 9(1)(e) of the Rules, on deemed inter-state sale arising upon transfer of property in goods involved in the execution of the works contract. On the findings recorded by the Tribunal, the goods in question had been moved from outside the State solely by reason of the pre-existing works contract and those goods had been applied only solely the execution of that works contract. Therefore, the deemed sale of goods arose, only by way of inter-state sale as the movement of goods was oc ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
