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2015 (7) TMI 1214 - ALLAHABAD HIGH COURTWorks contract - whether the works contract entered into between the revisionist Company and a customer is a sale contract or a works contract? - Held that - From a perusal of Rule 9, it will be seen that under Clause (e) of Rule 9 (1) all amounts representing the value of goods in which property has been transferred in the execution of works contract as a result of sale in the course of inter-state trade or commerce and under Clause (f) sale in the course of import of goods into the territory of India shall be liable to be excluded In the facts of the present case it is noticed that the Company has an office in U.P. as well as outside U.P. for which works contract was executed by the revisionist at its Head Office in Mumbai. The activity of manufacturing of parts/components of lifts/elevators is carried out by the revisionist at its factory in Karnataka and in terms of works contract executed for the said periods, the goods and parts are then sent to the customer's site for installation of lifts/elevators. The goods are received by way of stock transfer in U.P. from the office of the assessee situate outside U.P. and are used in the execution of the works contract and this transaction has resulted in the movement of goods from one state to another. It is not necessary for this Court to enter into the merits of the matter or examine the nature of the contract as the appeal filed by the revisionist before the Additional Commissioner (Appeals) is still pending. Appellate Authority directed to decide the appeal of the revisionist expeditiously in accordance with law within a period of two months from the date of receipt of the certified copy of this order - appeal allowed by way of remand.
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