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2016 (10) TMI 14 - ALLAHABAD HIGH COURT

2016 (10) TMI 14 - ALLAHABAD HIGH COURT - TMI - Revision application - denial of the benefit of the provisions of Section 3 F (2) (b) (i) of the U.P. Trade Tax Act - non-allowance of deductions for sales as central sales under Section 3, 4 & 5 of the Central Sales Tax Act - works contract - movement of goods from Nagpur to Saharanpur - Whether even assuming without admitting that the two contracts entered into between the applicant and IVO Power Engineering Limited can be treated as one indivisi .....

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vidence and simply records a finding that in fact the assessee was seeking to evade tax and had resorted to a device in the movement of goods simply for the purposes of evading the tax. - Held that: - the Tribunal is unable to show any finding or any ground at all, which lends support to the orders passed by the Tribunal as to why it has not even considered the fact that actually material evidence was there on record to show that the entire process of the movement of goods had started from N .....

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011 - Dated:- 27-9-2016 - Hon'ble Bharati Sapru, J. For Applicant : Rahul Agarwal, Bharatji Agarwal For Opposite Party : C.S.C. JUDGMENT Heard Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Rahul Agrawal, learned Counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the State. As the controversy involved in both these revisions is identical, the same is being decided by a common judgement and order treating the S.T.R. No.421 of 2011 as the leading case. .....

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their movement from Nagpur to Saharanpur under a contract made between the revisionist and M/s IVO Power Engineering by the Power Grid Corporation of India Limited executed on 22.01.1998. The question of law referred to is hereunder:- "Whether even assuming without admitting that the two contracts entered into between the applicant and IVO Power Engineering Limited can be treated as one indivisible works contract liable to tax under Section 3-F of U.P. Trade Tax Act still in view of Section .....

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id for the purchase of transmission towers, which were to be sent to Saharanpur. Learned Counsel for the assessee has drawn the attention of the Court to the grounds of appeal filed before the first appellate authority and refers to paragraphs no.13, 14 & 15 specifically wherein details of the orders and contracts are specifically given to show that the purchases were made against prior orders and after putting a central sales tax the goods moved from Nagpur to Saharanpur. For ready referenc .....

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"C" Form from IVO, IVO having received "C" Froms from Powergrid Corporation and Hyundai having issued "E1 Forms" to IVO respectively, no further evidence or documents are required nor could be demanded by the assessing authority for being satisfied about exemption under Section 6 (2) of the Central Sales Act, 1956 readwith rule 12 of the Central Sales Tax (Registration & Turnover) Rules 1957 and subsequent sale in transit in the course of movement of goods pursu .....

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