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$RBER ngwaa a4.:Q.2ae? ygssns .{:E€§.$?g”_
§a.4§5/2396 an THE FELE or wa’aEARmamAx§ ‘.
AP?ELLATE TIEUR&L, EA§ALQRE, D§$fiZ$$:EG*$fiE”*
A§§EAL AND COEFERMIEG was aéflfifiskfiéfisfifi Eyvag;
ZR RES?ECT a? TEE E:Afic:AL EEARS,E§8843§_T§
:s§2»93. V *_
Thia ?etitian ¢emin§ an fax hearin§ this
day; MANJQRAEH J, mafia the fQ;l¢wing:~ F
A: the time §f,gdm:ssi¢fi; gge substantial
que$tions_ o£5″,l&w _thafi*V!3fi3fiS % for aux
acnsLdafafii$nufi&3 n¢t bééhV£ram£d¢ Therefore?
site:”Khearimgx7t§e V1éarneQ aaunsei fax the
§&rti&SgL’wa”.£:ama’~the fa1;mwing* sfibstamiial
‘”p_qué$ti@fi3_Qf iawa”
1a “fih§£fie%” an tha faata aafi in the
fi*Fairé§mS£§nc&s Qf the aafie tha Jégmeat af
“~thé’Ebnfbie Supréme Qaurt in §1M£§$EL’s
éafie rapeztéd in ?2 SEQ 3§8 is ayiiaabla
-fség HAfihethar the anzegartd Sufigmamt pasgeé %y
the Eivigiam Eanah af thig Saurt in Sfg?
fie.fi1f§3 and gther aemneaié Ravigian
§etitiQms dt«23.8.i§§§ wgulé appiy ta fihe
faatg anfi aircamgtanaes Q: the cage?
©/
2, ?he faets leaééng to this case $§é a@§ ~
hareumdgr: __W_
The Ravisian jgetiticnefi. iSV a =£t§tutér§7
bad? craatad nndar th§ ,§r$$i%iggw @§w-tfie
Karnataka Urban Be§alapm§fiE ‘Aytfi§ti§ie§ Afit
and tha assefisee i$”%£e#§¢§[ié §%%ez the need
of the peopl¢ a§ %yS§£§V§Q %%r%’i#yauts and
fl£stribute t¥g}%i§e% %%_fi%étfi%é§y persana in
3Gfi$r§$fi¢€*%§£§i§§e K§%b§fi”$é§e1apmmt Act and
Rules. ‘E;3″ the work cxf the
asfiesseeg the a3s$5s@é entraata tha w¢rk ta
“”§ha.§&ntra$tQ: amfi~in the aauzse cf exaafiting
t§a éégfirafit the assesgee with afi intenticn ta
prééfifé §$§£5 qaaiity cement and stag: has
H_ ggrchagéfi the stael aha aamamt kg paying $al$$
‘”,’é$xV$hd gugglie the materiaz yarchased fzcm
‘mfiihé%dgaier$ by it t& the aantractar an§ at the
. ;:::m af final billg the Valua 9f the Qemantf
izan ané stag} suyyiieé by the a5$&ssee hag
been é@&aat@§ fram tha runniag aaafiuaig
<3,
gubmiited by the aantmctms. 'The
Qfficer §a$sad. an arder on 11.8'_2i.'.1%f§,ufs';:~V.Vv$si§i$§:E3.t;2;.:'Ti§'
that the quantum of iran argd
the aemant fiuppliaci by-.__.the ',§.'ssesAséc=;A
cantxaetar constitute a fieifig aggrieved
by fize same, the—irsstfissaéé"~.._;E?ifi;a§. a rexrisisn
befcre the Re*z#3…s3:}_cs–na;3.A which
Ravi szzicm §;_€:i1%,~g;¢;:1iT"'1:';:~:j: fa]. lowing the
Judmzetntv 's' 3C'§3;i",–'E;Vf reported in 72 STC
358. *?i:1;:e.. ::s:§’ésent Revisieri ilwtition
is f:}.,1e6:{.’*-._ –
iijha Z aaunsel far tha assessee
‘::2;3i:e3.’$ case, 9% Q®art;:mnt; of 2-éadhya
iéraaesh having yvurahaseé the materiai hafi
1:
g3.S’-J»g<.d1'5/
-. tha entry mi’ tha mtezial irita 3;
legal araa and t;1*1@rafmre the qizastian that had
arzisan far the cansicieratiszz cf the flanfbla
£9
supreme Ccurt wag whethar the éntry aa§$é§;§g4*_
the 93 Bapartmnt cf Maéhya §:admsh~ié.:ign;a;”« °
to gay the entry tax or thé_c¢ntr#¢£Qf; §he;
Hon*bie Sfipreme Courtv aa$sifl&$ingT t§e,Mf%c€M
that it is tha Befpartmggét-‘,V:_*a=2}:§.c%i” Viézaused
entry af the good§i§nt%L$fi§%§%é31 area held
that the entry.§ax::s :;a$§%_£5 §%;§aid by the
§WD Bepar§m駧::$afi§y#{%r%3%$#@”
4g “SE §§%%fi&% _$$nfi%nds “”” that in the
instan% §$$e{=€§é 駧&§see has yurahasd fihe
iramganfi §tee; afi§ cem&nt fram varicaa éeaiers
‘én§ at %kég§imem§f purahase it ha$ yaid the
tgxfafifiafi flag time of finaiising tha aeaaunta
V _ witfi its aéntraatarf the value 0f the matexiai
“*”*{gg§§1:$a by the asaa aimng with the tax §&id
‘ §$ “§é$5ed an ta tha Cantraatar $1123 and
“*therafare, the txamaactimz betwaan fihe MSEA
” aad 1&3 aamtractar aamnct aafigtitate a 531%.
fie farthar aentemés ihat, in a similar faats
&/
{>
and airsumstanaes in the matter 3a§Qya§S§u
EA§G&LGRE fik§ER sa?9L¥ Afifl sEwERAQE E§&§§_v$;x, p_
$Tfi§E G? K%RE§$AKA Ifi $;$.a;§;fiQ§5:g§3= én§}
ather canneated natters,_a §ivi$icn5§nsh§¢f_*
this Saurtg an 28.8a1§9§* §a§, afi~;§3¢a%;on ta
aensiéer fihe very §§mef§u§$ti¢fi;,wharein BWSQE
had su§p1ied_ tha m$ate:i§l”Ei£§e; iran and
steak, ¢emé@t;*¢a$@ ::§n:p:§és;~ fittings; 31
§i§e$»”fit§in§éga 駢;g ‘t¢w”fit$ cantraater ané
the révé$me_§é§ Ea%ié£; tax an suppiy af sash
mat$riai”%m-fihg Sfinffiaatax. The fiivisiwn Bench
‘”g_¢£[ tEi$._Ceu§t_ has taken a View that Suah
E 3fi§§l?J §Q%§a amt ganstituta a sale and. act
ififibie $53 tax; Therefiama, hfi requests fihe
‘au$a§r:’t§ allmw the Ravision Fatitian.
j§, §et cantxa, the léarnd Gavarnmeat
x”»fii éfiyaaate submita that the Tribuna§ in itg
fixfiflr hag aampiiefi the tarma anfi aanfiitians af
the agramant :3 §.§£G®Efi’$ cage and alga in
6%/.
the case af the asgafisee and ccngfi-éxizivfilg? ‘
team and canditiazzs af th€~””agz.zfee#;ae:;tT Lr.»e€:;*9§g=gef:_ V
twa gartieg ha$ calm ta ‘€i:”3.€:”..¢5K3$.§P..i_§,.§.fQE”:k.
bath the agraamnts 3.x*é~.._:}f$<:é,;ni}Qér__ ':'.<:; aa§é:{1*i"'<3f;hax " V
and the ttazzsazsticarn,-"'c:¢::st?I;.tuté'~–..a/I sale.
Therafexa, she :c.°eq;i1é.=:T:"§'*::é._ i:1fs@ €:'; c:::;:'*.:; to dismss
tha p«et:Lt2?.a;1'z..«
:5, $3 'iflgray s§V"'JA.'i:3:¢15:z;:;V"'; §é.:r.2~ian3:unath, tha
laarriged _c:§iz'?:*2.':*Vaa;V_};:'«.;i:"c*::,'%f""'%;1?1:=2 jzissesaea carztends that
am arégxé' pas~sé:iA'~§3%—«.__§§~;é Bivisian Bench fif this
Q&u':;:t' in éhé Ezavanue ma fiaémn up the
Eanfbia §u§;+;'ame fiaizrt and tha
Smart has d:§..sz:'§L$ge& tha SE? at
thé. 3%;'§;g'€~%.:'mf a&'a3?.sSio:::¥ fherefazag he submits
":'.§:*gt'. tfie substantial quastiens 5:' law invwivefi;
'~:~:;::- ' t}"1i$ cage 13 squastaiy anmgerafi by a
"-E;§3;%.?3;simz1 Eeaeh Qt' this Cemzrt in E$<3S$B'3 case"
'*3', Eiaving? heazfi the amzngai fer the
:§a3f:'tiES_, {era agre cf am View that the fiugzfipiy cf
Q?
the tax twiae, since fihe assesses jfias, ¢fité”T”
paid the tax at the timm o§ pur¢ha$i§§ én§V§as} u
tha assesses is liable to §af Ehé $3$ wfii§é
supplying the matefiiéi £c, ,¢@n€%écthr.
Therefara, we a;e ‘mf,*tfi§-5v;aQfi tha£ suah
transaaticn amnunt t§”$$$hi§D%§%afiien. ‘Even
atherwise ‘t.I§r.},e§:;–::’%§EvI§<::§_2'}.'t.i§'$Q;:1§Kfs§§I::):;I' utatiiised the
quads supfiigefi E§flth$ a$$é$$ee far tha work of
the ass&$§é%K§and $fi¢fi~~%u§ply unéer any
cirmu§£t&fic¢§ 1 %g§§g§"¥'c¢n$titete a sala.
Therafmré; 'we'_é§é»7Qf the viaw that the
in :%';':§;..<:–:3gL $333 $Qb§§A:t€§':;' vs; smzg TAX
K§?§$C§E} "$miL.
<iGA$§ $3 EEQTEKR has ma
§§§iiaa§§ém ta the fiaets wf this ease. an the
,gomtr3ޤ the faats af this case ig sqaazaly
' . ';::::%}.%é%§;:;*ed by the Eivisicn mum in may %:e,=51s'§3
"m :afi& athex amnnemteé Ravisien ?etitian$ in the
matter af R§;:*IQ&Z;GRE §~?fif.E'ER gvyymr g
Bfikfifl VS. $TA$E GE K&RfiAEAK&, CGEMERCEEL ?AX
§E§&R':'E=£}I'§ .
5;’
E3
8. In the result, the substanfiiai
questicn af law K0,: framed by as is ag%?éfi¢fl~u
against the revenue and tha su§$t3§$i§lfi
questimn cf 1aw No.2 answere§ in favaufiiéf the F
assessee.
9. In the result, t§§.E£%i5fi¢€F§§%i%fi9n
is allowed, haléigékghgi fi§§fi§s$a$ééé is net
liable ta pay tax. H1-f tax paid
by the*§ése§se§5§ui$fiant £6 §ha Interim mrder,
tha ra%p¢n&enE $fia1iF$@fumd tha Sam within a
perifid c§°&igh§}wé§ksifram tafiay.
Sfi/*-*
HEDGE