Court No. - 30 Case :- SALES/TRADE TAX REVISION DEFECTIVE No. - 796 of 2006 Petitioner :- The Commissioner Trade Tax U.P. Lucknow Respondent :- S/S Techno-Fab Engineering Ltd. Ghaziabad Petitioner Counsel :- S.C. Hon'ble Bharati Sapru,J.
Heard learned standing counsel and Sri Rishi Raj Kapoor for the
assessee.
This revision has been filed by the State under section 11 (1) of the
Act for the assessment year 1998-99 against the order of Tribunal
dated 18.1.2006.
The sole question of law referred is as under:
“Whether on the facts and in the circumstances of the case, the Trade Tax
Tribunal was legally justified in holding that cost of purchase of materials
by the dealer from outside the pursuance of the contract and were covered
u/s 3 of Central Sales Tax Act and therefore were entitled to be excluded
from the taxable turnover of the dealer?”
The Tribunal has recorded findings of fact that the assessee had
brought in material from outside the State of U.P. under the works
contract, which was excisable under the Central Sales Tax Act. As
such the assessee is entitled to be granted deduction under section 3F
(2)(b)(1) of the U.P. Trade Tax Act.
In view of the above finding as recorded by the Tribunal, I see no
reason to interfere with the order passed by the Tribunal.
The sole question referred is answered in favour of the assessee and
against the department.
The revision is dismissed as above. No costs.
Dated 6.1.2010
rk.ttr796.06.d