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2019 (2) TMI 1018 - HC - VAT and Sales TaxDeduction of taxable turnover referring to Sections 3, 4 and 5 of the Central Sales Tax Act - the opposite party dealer is neither agent nor middleman of Ex-U.P. Vendor but has himself purchased the goods from outside State of U.P. in his own account and has used in execution of work contract - exemption against the provision of Section 3(3) of U.P. Value Added Tax Act, 2008 read with Rule 9(10(e) of the U.P. Value Added Tax Rues - Held that:- Issue stands decided in the case of M/S COMFORT SYSTEMS VERSUS COMMISSIONER COMMERCIAL TAX, U.P. [2019 (2) TMI 924 - ALLAHABAD HIGH COURT], where it was held that Since in the present case, the Tribunal recorded a specific finding that there pre-existed works contracts between the assessee and the contractees and further the assessee had purchased the goods from outside the State of U.P., only to execute those pre-existing works contracts, in absence of any further finding that such goods had been sourced from before or that they were not applied to the works contract or that there arose two sales, the assessee was clearly entitled to the benefit of deduction contemplated under Rule 9(1)(e) of the Rules. The questions of law framed in the present revision is answered in affirmative i.e., in favour of the assessee and against the revenue - revision dismissed.
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