9911796707
TMI Blog2019 (7) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... A DAYAL SINGH, J. 1. These revisions has been filed by the assessee against the order of the Trade Tax Tribunal, Bareilly Bench, Bareilly dated 08.08.2008 in Second Appeal Nos.133 of 2008 and 135 of 2008, both for A.Y. 2005- 06 (U.P.). 2. The assessee executed civil works contract during the assessment year in question. It applied for and had also been admitted to the benefit of the scheme for c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Act especially when the applicant opted for the compounding scheme under Section 7D of the Act." 5. Heard Sri Suyash Agarwal, learned counsel for the applicants-assessee and Sri B.K. Pandey, learned counsel for the opposite party-revenue. 6. These revisions have been heard and decided finally at this stage with the consent of the parties. 7. Learned counsel for the assessee submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tax shall be realized. There is nothing in the section leaving any scope to hold that it has overriding effect over Section 7D of the Act. As stated above, State development tax falls within the purview 'in lieu of tax payable' under Section 7D of the Act, therefore, once in a scheme composition amount is fixed the same shall include State development tax unless in the scheme itself anyth ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... providing the facility of compounding in respect of the State development tax, but it does not mean that where it is neither mentioned that the composition amount includes the State development tax nor it is mentioned that it does not include State development tax and could be chargeable separately, it cannot be presumed that State development tax is separately chargeable apart from the compositio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the learned Standing Counsel because they are wholly irrelevant and it is also not necessary to deal with the other arguments of the learned Counsel for the petitioners. 36. In view of the foregoing discussion, we are of the considered opinion that State development tax is not payable by the petitioners in addition to the composition amount mentioned in the Compounding Scheme. The circular ..... X X X X Extracts X X X X X X X X Extracts X X X X
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