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2018 (8) TMI 1162 - HC - VAT and Sales TaxDeduction u/s 3-F(2)(b)(iii) of U.P. Trade Tax Act, 1948 - Works contract - deduction was disallowed on the ground that the revisionist was a manufacturer of finished aluminium windows - Whether the Tribunal has erred in treating the petitioner as a 'manufacturer' so as to deny the benefit claimed by it under section 3-F(2)(b)(iii) of the U.P. Trade Tax Act 1948 based on the work-contracts dated 1.12.2006 and 25.3.2006? Held that:- The Tribunal shall also take into account the assertion of the revisionist herein that in the earlier assessment year i.e. 2003-014 and the years subsequent to the one in dispute, i.e. year 2007-08 such deductions were allowed by the Revenue under similar works contract with the same parties - In view of the above, the question as to whether the revisionist was entitled to the deductions claimed under Section 3-F(2)(b)(iii) or not shall be looked into by the Tribunal in the light of what has been stated herein and record its finding accordingly in accordance with law keeping in mind Rule 68(5) of the U.P. Trade Tax Rules, 1948, as the relevant issue have not been appropriately considered. Tax Revision disposed off.
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