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2018 (12) TMI 712 - HC - VAT and Sales TaxLiability of tax - works contract service - benefit of section 3-F(2)(B)(i) of the U.P. Trade Tax Act, 1948 - Held that:- Considering that tribunal is the highest fact finding authority, it was expected that tribunal would look into all such factual aspects with a greater minuteness/clarity. Considering the fact that in respect of previous year, similar issues raised have already been remitted to the tribunal, where it is reported to be pending, it would be appropriate that this matter be also remitted to the tribunal, for examining the two aspects, which have not been dealt with by it elaborately - appeal allowed by way of remand.
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