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TMI Blog2019 (2) TMI 1018X X X X Extracts X X X X X X X X Extracts X X X X ..... d Shri Bipin Kumar Pandey, learned counsel for the revisionist-applicant and Shri Rahul Agarwal along with Aditya Pandey for the revisionist-assessee. Following questions of law are framed as under: "1. Whether on the facts and in the circumstances of the case the Commercial Tax Tribunal was jujstified in granting the relief in deducting the taxable turnover referring to Sections 3, 4 and 5 of the Central Sales Tax Act although the opposite party dealer is neither agent nor middleman of Ex-U.P. Vendor but has himself purchased the goods from outside State of U.P. in his own account and has used in execution of work contract ? 2. Whether in the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in gran ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emed sale in the course of inter-state trade, the phrase "as a result of sale in the course of inter-state trade or commerce" appearing in Rule 9(1)(e) of the Rules cannot be restricted or confined to inter-state sale but as referring to transaction of "a sale or purchase of goods" falling under section 3 of the Central Sales Tax Act, 1956. 20. If that Rule were to be read to allow for deductions on deemed inter-state sales alone, it may render the Rule largely redundant, inasmuch as a transaction of inter-state sale made inside the state of U.P. would never be referable to any works contract being executed inside the state of U.P. A works contract being executed outside the state of U.P. may never qualify for assessment inside the state ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f the goods, which had occasioned was as per the contract of sale, namely, the works contract. Sri Pandey further submitted that the Tribunal being the last fact finding Court should have given a categorical finding that the movement of the goods, which had taken place was also pursuant to the contract and the material so brought inside the State was used for the works contract. Per contra Sri Rahul Agarwal, learned counsel for the respondent-assessee stated that the assessee was given contract and it was only the contract for which the movement of goods was occasioned and the said goods has been used by the assessee firm pursuance to the contract. He has also relied upon the judgment so placed by Sri Pandey in which it has been categori ..... X X X X Extracts X X X X X X X X Extracts X X X X
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