TMI Blog2011 (3) TMI 1518X X X X Extracts X X X X X X X X Extracts X X X X ..... December 19, 2008, for the assessment years 2001-02 and 2002-03. The petitioner has been awarded a works contract by IIT, Kanpur for the construction of (i) new lecture hall complex for ₹ 2,25,00,000, (ii) Samtel Centre for ₹ 1,62,34,949 and (iii) Boy's hostel for ₹ 7,69,73,177. The aforesaid contract also included the electrical works. The aforesaid contracts have bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the order of the Joint Commissioner (Appeals), the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order allowed the appeals of the Commissioner of Trade Tax, set aside the order of the first appellate authority and restored the orders of the assessing authority. Being aggrieved by the said order, the present revisions have been filed. The learn ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . I have considered the rival submissions and perused the impugned order and the copies of the contract. A perusal of the contracts reveals that in each contract, the scope of the work are mentioned. A composite and consolidated price of the entire work is also mentioned. Only for the purposes of the convenience and for the determination of the value of the entire contracts, the price of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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