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2016 (10) TMI 14

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 indivisible works contract liable to tax under Section 3 .....

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tion of inter state nature of transaction and why it did not accept the inter state transaction between Nagpur and Saharanpur - the matter requires reconsideration by the Tribunal after examining the material evidence on record as referred to in paragraphs no.13, 14 & 15 of the memo of appeal before the first appellate authority - matter remanded - revision disposed off - decided in favor of revisionist. - Sales/Trade Tax Revision No. 421, 420 of 2011 - Dated:- 27-9-2016 - Hon'ble Bharati Sa .....

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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 3 F (2) (b) (i) of U.P. Trade Tax Act the speci .....

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f appeal filed before the first appellate authority are quoted hereunder:- "13. For (a) IVO has issued "C" Form No.12P0740073 obtained from its assessing authority in Delhi for purchase of tower parts from Hyundai Nagpur- (b) Hyundai Nagpur has issued E1 Form No. to IVO in support of sale in transit of IVO (c) PGCIL has issued "C" From No.1181194 obtained from U.P. Trade Tax Authority to IVO 14. For Hyundai having received "C" Form from IVO, IVO having received .....

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x Act giving all details as required to prove inter state sale. (b) Copy of Assessment order of IVO for sale in transit made in favour of PGCIL with statement showing all relevant details. (c) Representative sample transaction from a to z with all documentation ." In order to verify whether evidence with regard to the prior purchase orders contracts at Nagpur were there or not the record were summoned. The record supports the contention made by the learned Counsel for the assessee. The trib .....

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