High Court of Judicature at Allahabad
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The Commissioner, Trade Tax v. S/S Chani Electricals - SALES/TRADE TAX REVISION No. 583 of 1999  RD-AH 6383 (22 March 2006)
TRADE TAX REVISION NO.583 OF 1999
The Commissioner, Trade Tax, U.P., Lucknow. .Applicant
S/S Chani Electricals, Kriti Nagar, Delhi. .Opp.party
Hon'ble Rajes Kumar, J.
Present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") is directed against the order of Tribunal dated 28.01.1999 for the assessment year 1990-91.
During the year under consideration, dealer/opposite party (hereinafter referred to as "Dealer") had executed a contract of civil nature of M/s Indian Railway Construction Company. For the execution of the works contract, goods have been imported from outside the State of U.P. The claim of the dealer was that the goods were imported form outside the State of U.P. in the course of inter-State for the use in the works contract, therefore, the transactions being covered by section 3 of the Central Sales Tax Act is liable to be excluded from the turn over as provided under section 3-F of the Act. Assessing authority had levied the tax on the ground that after bringing the goods from outside the State of U.P., goods were used in the State of U.P., therefore, it was intra-State transactions. Order of the assessing authority has been confirmed by the first appellate authority. Tribunal allowed the appeal and accepted the claim of the dealer. Tribunal found that before the movement of the goods from outside the state of U.P. Engineers of the company were sent to Delhi for the inspection of the goods and after their approval, the movement of the goods started from outside the State of U.P. and they were used in the works contract. Tribunal held that the movement of the goods from Delhi to site and their use in the works contract was in the course of inter-State and covered by section 3 of the Central Sales Tax Act. Therefore, such transaction was liable to be excluded as provided under section 3-F of the Act.
Heard learned counsel for the parties.
I do not find any error in the order of Tribunal. On the facts and circumstances of the case, issue is covered by the decision of this Court in the case of CTT Vs. S/s Indian Railway Construction Company, reported in 2005 UPTC, 984.
Respectfully following the aforesaid decision, revision has no force and is accordingly, dismissed.
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