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2016 (10) TMI 897 - ALLAHABAD HIGH COURTDemand of tax - Section 3-F of the U.P. Trade Tax Act 1948 - works contract entered between NHAI and CDS - purchase of plant, equipments and other material from revisionist for carrying out the works contract - goods supplied to CDS to be treated as inter-state sales or intra-state sales? - Held that: - the Court finds that the findings in respect of taxability have come to be recorded by the authorities without due consideration being conferred upon the contract which was entered into between the parties as well as material in the shape of purchase orders and invoices which were already on record. This Court therefore is of the opinion that , the present revision which pertains to the Assessment Year 2001-02 would commend a remit to the assessing authority. Revision allowed - matter remanded to the assessing authority for a decision afresh.
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