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TMI Blog2006 (10) TMI 389X X X X Extracts X X X X X X X X Extracts X X X X ..... execution of works contract, purchased from the U.P. Forest Corporation, were not liable to tax, form 3-D was submitted and benefit claimed of concessional rate of tax. The first appellate authority, estimated the turnover of stone boulders at Rs. 46,00,000 and allowed the benefit of concessional rate of tax against form 3-D of the Act. Aggrieved by the order of the Assistant Commissioner (Judl.), Trade Tax, Bareilly dated April 30, 1993, applicant as well as the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order, rejected the appeal of the applicant and partly allowed the appeal of Commissioner of Trade Tax. The Tribunal has upheld the estimate of turnover of boulders at Rs. 46,00,000 but has disallowed the claim of concessional rate of tax against form 3-D and sustained the levy of tax at 6.6 per cent. Heard Sri Bharat Ji Agrawal, learned Senior Advocate assisted by Sri K.Saksena appearing on behalf of the applicant and Sri U.K. Pandey, learned Standing Counsel. Learned counsel for the applicant submitted that the contract was for supplying and laying of stone boulders and such works contract was not liable to tax because it was not ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of learned Standing Counsel submitted that even without the amendment in section 3-G of the Act, the applicant was entitled for the benefit of concessional rate of tax under section 3-G of the Act. Having heard learned counsel for the parties and perused the order of Tribunal and the authorities below. I do not find any substance in the argument of learned counsel for the applicant. The submission of learned counsel for the applicant that the works contract executed by the applicant was not covered under the 15 works contracts mentioned in the notification dated April 27, 1987, therefore, boulders supplied in the execution of works contract, were not liable to tax, is misconceived. The works contract awarded by Public Works Department to the applicant was the construction of bandh on river Ganga and in the execution of such contract, boulders were supplied and laid down. The construction of bandh is one of the contracts mentioned at serial No. 6 which reads as follows: "Civil works like construction of buildings, bridges, roads, dams, barrages and sewyas, spillways and diversions." Applicant had not raised such plea at any stage and therefore, plea raised at this stag ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and installation of plant and machinery. 2. Fabrication and erection of structural works including fabrication, supply and erection of iron trusses, purlins, etc. 3. Fabrication and installation of cranes and hoists. 4. Fabrication and installation of elevator (lifts) and escalators. 5. Fabrication and installation of rolling shutters and collapsible gates. 6. Civil works like construction of buildings, bridges, roads, dams, barrages and seaways, spillways and diversions. 7. Installation of doors, door frames, windows, window frames and grills. 8. Supplying and fixing of tiles, slabs, stones and sheets. 9. Supply and installation of air-conditioning equipment including deepfreezers, cold storage plants, humidification plants and de-humidifiers. 10. Supply and installation of air-conditioners and air-coolers. 11. Supplying and fitting of electrical goods, supply and installation of elec-trical equipment including transformers. 12. Supplying and fixing of furnitures and fixtures, partitions, including con-tracts for interior decorations. 13. Construction of railway coaches and wagons on undercarriages supplied by Railways. 14. Sanitary fittings for plumbing, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is court held as follows: "The first contention of the revisionist is that the stone boulders were purchased by him from the U.P. Forest Corporation to whom sales tax had been paid and since no declaration in form 3-A was issued by him to the Forest Corporation, the sale by the Forest Corporation to the revisionist could be treated as sale to consumer and tax was leviable on the Forest Corporation which had already charged tax on the sales. The Tribunal has held that the purchase of stone boulders by the dealer from the U.P. Forest Corporation is not established. This is a finding of fact. The revisionist had placed a movement slip called 'nikasi revanna' which has been placed at page 40 of the paper book and is in the name of a truck driver Sharvan Kumar and the name of the purchaser is mentioned as Prakash Chandra Sharma. The amount charged for the removal of the boulders is mentioned as royalty. Thus, this document does not establish the revisionist's contention that he had purchased boulders that were supplied to the P.W.D. from the Forest Corporation. As regards charging of tax on the removal of boulders by the Forest Corporation, the Tribunal held that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o a Corporation or undertaking established or constituted by or under a Central Act or an Uttar Pradesh Act, or to a Government company as defined in section 617 of the Companies Act, 1956 (not being a Nagar Mahapalika, Municipal Board, Zila Parishad, Town Area Committee, Notified Area Committee, Cantonment Board, a University or an educational institution or an institution managed for the time being by an authorised controller) shall, if the dealer furnishes to the assessing authority a declaration obtained from such department, corporation, undertaking or company in such form and manner, and within such period, as may be prescribed, be levied and paid at the rate for the time being specified in sub-section (1) of section 8 of the Central Sales Tax Act, 1956, or at such rate as the State Government may, by notification, specify in relation to any sales, unless the goods are taxable under any other section of this Act at a rate lower than the said rate. (2) The provisions of sub-section (1) shall not apply to the sale of any goods which are purchased by such department, corporation, undertaking or company for resale or for use in the manufacture or packing of any goods, other than ..... X X X X Extracts X X X X X X X X Extracts X X X X
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