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2016 (11) TMI 898 - ALLAHABAD HIGH COURT

2016 (11) TMI 898 - ALLAHABAD HIGH COURT - TMI - Works contract - benefit of deduction - Site Establishment Expenses - Consumables - Maintenance Charges in respect of Plant & Machinery - Material covered by section 3/ 4/5 of the Central Sales Tax Act - Held that: - whether the articles had been transferred in the execution of the works contract could not be left to mere supposition and it was the obligation of the assessing authority as well as the first appellate authority to record and arrive .....

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been utilized in the execution of works contract it has proceeded to hold that 75% of the value of the articles in question were liable to be apportioned towards the temporary establishment whereas 25% of the value of the articles in question were liable to be attributed to the execution of the works contract. Insofar as the benefit of articles which are covered by Sections 3,4 and 5 of the Central Sales Tax Act are concerned, it has proceeded to hold that no material was placed which would ind .....

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#39;ble Yashwant Varma, J. For the Applicant : Bharat Ji Agrawal, Piyush Agrawal For the Opposite Party : C. S. C ORDER Heard learned counsel for the revisionist and the learned Standing Counsel. The revisionist is stated to have been engaged in execution of two work contracts relating to the construction of an IT park and a commercial complex. During the course of assessment proceedings various items of which benefit of exclusion was sought and which in the contention of the assessee had been t .....

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ance Charges in respect of Plant & Machinery (l) Material covered by section 3/ 4/5 of the Central Sales Tax Act. That the appellant has kept detailed accounts of the expenditure incurred in execution of works contract. The taxability chart u/s 3-F filed before the assessing authority is as under:- Total Receipts ₹ 33,97,84,503 Less: Deductions u/s 3-F of UPTT Act 1948 (g) Tax paid purchases ₹ 1,85,58,224 (h) Payments made to sub-contractors ₹ 4,76,45,465 (I) Establishment .....

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overed by Section 3,4,5 of the C.S.T. Act and plant and maintenance charges were fully disallowed by the assessing authority." Significantly, the Tribunal has noted that the assessing authority as well as the appellate authority came to accord relief to the assessee only to the extent of 60% of the items mentioned above. The Tribunal held that the issue of whether the articles had been transferred in the execution of the works contract could not be left to mere supposition and it was the ob .....

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essing authority had clearly erred in proceeding on a mere assumption that 60% of the value of the articles alone had been utilized in the execution of works contract it has proceeded to hold that 75% of the value of the articles in question were liable to be apportioned towards the temporary establishment whereas 25% of the value of the articles in question were liable to be attributed to the execution of the works contract. Insofar as the benefit of articles which are covered by Sections 3,4 a .....

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