TMI Blog2019 (7) TMI 1123X X X X Extracts X X X X X X X X Extracts X X X X ..... ve i.e. in favour of the assessee and against the revenue. - Sales/Trade Tax Revision No. - 1649 of 2008, 1650 of 2008 - - - Dated:- 19-7-2019 - Saumitra Dayal Singh, J. For the Applicant : Suyash Agarwal For the Opposite Party : C.S.C. ORDER SAUMITRA 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 benef ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... risdiction in M/S Systematic Conscom Limited Vs State of U.P. Others 2009 23 VST 520 (All). The relevant paragraph nos.32 to 36 of the said judgment are read as under:- 32 . Section 3H of the Act has two parts. The first part creates a charge and provides for levy of State development tax and the second part provides for realization in addition to the tax payable under any other provisions of this Act. The words used in the second part, namely, 'in addition to the tax payable under any other provisions of this Act' simply means that in addition to the tax payable under this Act one per cent State development tax shall be realized. There is nothing in the section leaving any scope to hold that it has overrid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le apart from the composition amount. 34. The tax payable under the Compounding Scheme, which is a composition amount in lieu of the tax payable and is introduced as a simplified method of payment of tax overriding the complicated process of assessment wherein the gross turnover and net turnover are being determined. If the State development tax is held to be chargeable over and above the composition amount for the purpose of determination of the State development tax the aggregate turnover and taxable turnover are to be determined, which may lead to some complicated procedure of determination of gross and taxable turnover. In the circumstances, the whole object of the Compounding Scheme would be frustrated. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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