TMI Blog2012 (11) TMI 1040X X X X Extracts X X X X X X X X Extracts X X X X ..... Counsel,. MS. BHARATI SAPRU J.- Heard Sri Bharat Ji Agrawal, learned senior counsel assisted by Sri Arvind Saran Das and Shubham Agrawal, learned counsel for the revisionist and Sri U.K. Pandey, learned standing counsel for the State. As the controversy involved in these revisions is identical, the same is being decided by the common judgment and order treating the S.T.R. No. 4 of 2008 a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tate of U.P. directly to the site are covered by the principles of law laid down in the case of Santosh Company [1999] UPTC 823, the I.T.C. Classic Finance and Services and the Tribunal was not justified in not excluding the value of the said goods? (3) Whether the Trade Tax Tribunal has committed an error of law in holding that the cement and other goods which were purchased from outside the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... material on record. The material on record clearly reflects that it was a prior contract under which the applicant was bringing construction material within the State of U.P. including cement. The Tribunal has recorded that cement was brought in within the State of U.P. The Tribunal has simply recorded a finding that the cement was brought into the State of U.P. Other than that no finding has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner, Trade Tax v. Advance Spectra Tec. (P) Ltd. reported in [2011] 38 VST 336 (All); [2010] 43 NTN 231 and in view of the decision of the apex court in the case of Gannon Dunkerley Co. v. State of Rajasthan reported in [1993] 88 STC 204 (SC); [1993] UPTC 416. The questions of law referred to are therefore, answered in favour of the assessee and against the Department. This revision is allow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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