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2019 (11) TMI 387 - HC - VAT and Sales TaxDeduction under Section 3F (2)(b)(i) of U.P. Trade Tax Act, 1948 - goods brought inside the State of U.P. by way of inter-State purchase for execution of works contract - Whether the reasoning and findings given by the Tribunal for confirming rejection of claim of deduction under Section 3F (2)(b)(i) of U.P. Trade Tax Act, 1948 in respect of goods brought inside the State of U.P. by way of inter-State purchase for execution of works contract, is sustainable in law? HELD THAT:- Insofar as the applicability of Sections 3, 4 and 5 of the Central Act to such contracts is concerned, the issue has been dealt with and decided by an earlier decision of this Court in M/s Comfort Systems Vs. Commissioner Commercial Tax, U.P. [2019 (2) TMI 924 - ALLAHABAD HIGH COURT] where it was held that - The order of the Tribunal cannot be sustained, inasmuch as, the Tribunal has clearly applied the exact opposite rule. Therefore, the matter is remitted to the Tribunal. Since the matter is being sent back to the Tribunal, no further observation is required to be made, as to the merits of the claim or as to the other finding recorded by the Tribunal that the goods had been purchased by the assessee, independent of the four works contract awarded to it or that there were two sales. That issue would remain to be re-agitated before the Tribunal on the strength of evidence existing on record. Revision allowed by way of remand.
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