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2019 (7) TMI 162 - HC - VAT and Sales TaxWorks Contract - Composition Scheme - benefit of section 3F(2) (b) of the U.P. Trade Tax Act - AO exclude excess of 5% of imported goods from value of the contract invoking Clause 3 of the scheme of compounding and tax under the normal mode of assessment - HELD THAT:- The issue raised by learned Standing Counsel on Sections 3, 4 and 5 of the Central Act being not applicable in view of the different language of Rule 9 of the UP VAT Rules, had been considered and decided against the revenue in the case of M/S COMFORT SYSTEMS VERSUS COMMISSIONER COMMERCIAL TAX, U.P. [2019 (2) TMI 924 - ALLAHABAD HIGH COURT]. Second submission advanced by learned Standing Counsel is concerned, clearly both appellate authorities have considered the material that was brought before them, and have thereafter concluded that there is no dispute to the fact that the assessee imported the goods against express and implied contracts and applied the same to the works contract pursuant to which it had made the import of goods. No material has been brought before this Court to doubt the correctness of that finding. Therefore, that submission advanced by learned Standing Counsel also cannot be accepted. The concept of subsequent sale was not relevant in the present case inasmuch as it was the assessee's clear and consistent case before the authorities that it had imported the disputed goods for execution of the civil works contract and as such assessee's case clearly fell under Rule 9(1) (b) of the UP VAT Rules. Revision dismissed - decided in favour of the assessee and against the revenue.
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