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2016 (10) TMI 14 - HC - VAT and Sales TaxRevision application - denial of the benefit of the provisions of Section 3 F (2) (b) (i) of the U.P. Trade Tax Act - non-allowance of deductions for sales as central sales under Section 3, 4 & 5 of the Central Sales Tax Act - works contract - movement of goods from Nagpur to Saharanpur - Whether even assuming without admitting that the two contracts entered into between the applicant and IVO Power Engineering Limited can be treated as one indivisible works contract liable to tax under Section 3-F of U.P. Trade Tax Act still in view of Section 3 F (2) (b) (i) of U.P. Trade Tax Act the specific goods having moved from outside the State of U.P. in pursuance of the prior agreement, the value of such amount shall be covered by Section 3F of the Central Sales Tax Act and no tax can be legally imposed? Whether evidence with regard to the prior purchase orders contracts at Nagpur were there or not? The tribunal remained silent about this evidence and simply records a finding that in fact the assessee was seeking to evade tax and had resorted to a device in the movement of goods simply for the purposes of evading the tax. Held that: - the Tribunal is unable to show any finding or any ground at all, which lends support to the orders passed by the Tribunal as to why it has not even considered the fact that actually material evidence was there on record to show that the entire process of the movement of goods had started from Nagpur nor has it given any real reason for rejection of inter state nature of transaction and why it did not accept the inter state transaction between Nagpur and Saharanpur - the matter requires reconsideration by the Tribunal after examining the material evidence on record as referred to in paragraphs no.13, 14 & 15 of the memo of appeal before the first appellate authority - matter remanded - revision disposed off - decided in favor of revisionist.
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