TMI Blog2018 (12) TMI 712X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by way of remand. - Sales/Trade Tax Revision No. - 284 of 2018 - - - Dated:- 25-10-2018 - Ashwani Kumar Mishra J. For the Applicant : Nishant Mishra For the Opposite Party : C.S.C. ORDER ASHWANI KUMAR MISHRA J. Revisionist is a company registered under the provisions of Indian Companies Act, 1956 and is engaged in real estate business. It is aggrieved by an order of Commercial Tax Tribunal, Ghaziabad, dated 11.7.2018, passed in Second Appeal No.289 of 2008 relating to Financial Year 2004-05 (State). The revisionist had approached the tribunal challenging an order passed in First Appeal No.206 of 2008, imposing liability of tax to the extent of ₹ 31,50,079.00/-, which has been rejected. It transpires ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... F(2)(B)(i) of the U.P. Trade Tax Act, 1948 to the assessee. (iii) Addition of 20% amount towards construction materials was not justified when the books of account had otherwise been accepted. The tribunal has dealt with the first issue to return a finding that construction work undertaken by the revisionist was covered within the expression works contract , keeping in view the principles laid down by the Apex Court in K. Raheja Development Corporation (supra). On the other issues the tribunal has relied upon the provisions of section 44-B of the U.P. Trade Tax Act, 1948, which has been inserted on 27.2.1997, as per which, an addition of 20% would be permissible where the value of goods utilized has not been ascertained. Since sales ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed Standing Counsel seems to be right in contending that proper factual premise do not appear to have been laid by the assessee in that regard. This submission is opposed by Sri Praveen Kumar appearing for the revisionist. In the facts and circumstances of the present case, it would be appropriate to remit back the matter to the Tribunal to examine the grievance of the revisionist on these two aspects, in accordance with law, afresh. It shall be open for the revisionist to amend its plea so as to clarify the factual aspects. The second and third questions, therefore, stands remitted for fresh consideration by Tribunal. Revision accordingly is disposed of. Issue as to whether necessary ingredients to attract levy of tax by app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... unt, has been omitted from consideration. The question as to whether import of goods/construction materials from beyond the State of Uttar Pradesh was in furtherance of specific contract and was meant exclusively for it has been specifically urged, but the same does not appear to have been adverted to by the tribunal. Similarly, the discussion on third issue raised is also not exhaustive. Considering that tribunal is the highest fact finding authority, it was expected that tribunal would look into all such factual aspects with a greater minuteness/clarity. Considering the fact that in respect of previous year, similar issues raised have already been remitted to the tribunal, where it is reported to be pending, it would be appropriate tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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