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TMI Blog2023 (10) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... short 'the Tribunal') in T.A. No. 65 of 2000, decided on 07.03.2007. Vide the said impugned order, the Tribunal has affirmed the order passed by the Deputy Commissioner (CT), Punjugutta Division, Hyderabad, in R.R. No. 64/98-99, dated 02.12.1999. The Deputy Commissioner (CT) vide the said order dated 02.12.1999, had affirmed the order passed by the Commercial Tax Officer dated 12.09.1996. The assessment year involved in the present case is the year 1993-1994. 2. Heard Sri S. Suri Babu, learned counsel for the petitioner and Sri K. Raji Reddy, learned Standing Counsel for Commercial Taxes appearing for the respondent. 3. The brief facts which led to the filing of the present Tax Revision Case is that the petitioner is a Works Contractor. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the contractee. 5. Learned counsel for the petitioner contended that they have participated in an NIT in respect of certain civil work of perennial nature. In other words, it was contended that the cement and steel used by the petitioner are in fact that which has been supplied by the establishment for which they were carrying out the contract i.e. M/s. Magunta Acqua Farms Ltd and M/s. SHAR, Sriharikota Advance Research Centre. 6. It is the further contention of the learned counsel for the petitioner that the fact that the petitioner has been provided with cement and steel by the aforementioned two establishments i.e. M/s. Magunta Acqua Farms Ltd and M/s. SHAR, Sriharikota, therefore, it would be the aforesaid two establishments which wou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the local market and supplied the goods to the petitioner. Therefore, if at all, if the said goods have been purchased by M/s. SHAR, Sriharikota, and that by M/s. Mangoota Aqua Farms Limited, the liability of payment of tax also would be upon them alone and that it cannot be passed over to be paid by anybody else. 9. According to the learned counsel for the petitioner, the revisional authority and also the Tribunal both have erred in as much as ignoring the facts which were appreciated by the Assessing Authority while granting exemption. 10. Per contra, learned counsel for the respondent-Department opposing the case submits that there is hardly any scope left for this High Court to interfere with the impugned order. The revisional aut ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r (CT), it found that the value of the goods supplied by the contractees was being deducted from the consideration payable to the works executed. 13. Today when the matter is taken up for hearing, it was repeatedly asked from the learned counsel for the petitioner to show that the amount of cement and steel which according to the petitioner has been supplied by the contractee had suffered tax in the hands of M/s. Magunta Acqua Farms Ltd and M/s. SHAR, Sriharikota, the learned counsel for the petitioner was not in a position to make any satisfactory explanation, nor he had accurate materials to substantiate the said contention. 14. The Tribunal also has reached to the specific conclusion that the value of goods supplied by M/s. Magunta Acq ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the judgment is extracted below: "The Constitution of India has chosen to treat sales and deemed sales as belonging to one category (vide Clause 29-A) of Article 366) and they cannot be treated separately for the purpose of taxation after the definition of sale was amended by Act 18 of 1985. As the basic norm regulating the tax structure under the Act is confined to levy of tax at a single point. Levy of tax on a second sale in respect of goods which have already suffered tax is impermissible and therefore, a deemed sale likewise cannot be subjected to tax if the goods relatable to such deemed sale have already suffered tax. Same goods cannot be subjected to tax twice - once as sale and secondly as deemed sale in the fact of the legislati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dismissed." 16. From bare perusal of the aforesaid factual matrix of the case and the finding arrived at by the Tribunal, we are of the considered opinion that there is a consistent and concurrent finding of fact by the two forums below. First, the Deputy Commissioner (CT) in the course of deciding the revision and secondly by the Tribunal while deciding the Tax Appeal. Moreover, during the course of hearing of the instant Tax Revision Case also the petitioner was not in a position to bring before this Court any cogent material to dispute or disprove the concurrent finding, except for the oral submissions made so far as the petitioner receiving the cement and steel would amount to second sale or prove the contention that the product receiv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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