TMI Blog2006 (10) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... passed in STA No.85/2004 in this revision petition. 2. The assessee claimed deduction towards purchase value of iron and steel, consumables and labour, it was disallowed by the Assessing Authority. In an appeal by the assessee, the same was confirmed by the first appellate authority. The matter was taken to the Tribunal by the assessee. The Tribunal has chosen to accept the case of the assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the character of iron and steel purchased from the registered dealer? (3) In the facts and circumstances of the case whether erection of doors, window frames and grills etc., in the execution of the works contract is 'in the same from' as that of the materials i.e., iron and steel purchased from the registered dealer? 4. Smt. S. Sujatha, learned Additional Government Advocate would ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... local registered dealers which were used in the execution of works contract of fabricated doors frame, windows and frames, grills etc., is in accordance with law? 8. Thereafter the Tribunal has chosen to answer the said question of the assessee in terms of the impugned order. A Division Bench of this High Court, after noticing the Judgment of the Supreme Court, reported in (1993) 88 STC 204, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 12.08.2004. In the circumstances, despite a strong plea made by Smt. Vani. H, learned Counsel for the assessee, we are not persuaded to take a different view than that of the finding given by a Division Bench of this High Court in STRP NO. 34/2003. 9. Respectfully following the order passed in STRP No. 34/2003 dated 12.08.2004, this revision petition stands allowed. Questions of law are answere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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