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2019 (11) TMI 387

..... nd findings given by the Tribunal for confirming rejection of claim of deduction under Section 3F (2)(b)(i) of U.P. Trade Tax Act, 1948 in respect of goods brought inside the State of U.P. by way of inter-State purchase for execution of works contract, is sustainable in law? HELD THAT:- Insofar as the applicability of Sections 3, 4 and 5 of the Central Act to such contracts is concerned, the issue has been dealt with and decided by an earlier decision of this Court in M/s Comfort Systems Vs. Commissioner Commercial Tax, U.P. [2019 (2) TMI 924 - ALLAHABAD HIGH COURT] where it was held that - The order of the Tribunal cannot be sustained, inasmuch as, the Tribunal has clearly applied the exact opposite rule. Therefore, the matter is remitted .....

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..... Sri B.K. Pandey, learned Standing Counsel for the opposite party-revenue. 4. The present revision has been pressed on the following question of law: "Whether the reasoning and findings given by the Tribunal for confirming rejection of claim of deduction under Section 3F (2)(b)(i) of U.P. Trade Tax Act, 1948 in respect of goods brought inside the State of U.P. by way of inter-State purchase for execution of works contract, is sustainable in law?" 5. Briefly, during the assessment year in question, the assessee had engaged in execution of electrical works contract awarded by four contractees, namely, Mela Hotels Ltd., Ghaziabad; Steel Authority of India Ltd., Kanpur; Somdutt Plaza, Kanpur and; Ocean Complex, Noida. 6. Undisputedly, .....

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..... lso, other material was relied upon by the assessee that there was only one sale or, in any case, the purchase made was for the purpose of execution of works contract. 10. Amongst others, the Tribunal rejected the contention raised by the assessee on the reasoning that the benefit of Sections 3, 4 and 5 of the Central Act could be claimed by the assessee only if it had executed the works contract outside the State and had exported the goods from inside the State of U.P. to outside. 11. After applying such principle, the Tribunal has rejected the claim made by the assessee. 12. Having heard learned counsel for the parties and having perused the record, it appears, insofar as the applicability of Sections 3, 4 and 5 of the Central Act to such .....

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..... on or circumstance to limit the applicability of the Rule to that species of interstate sale transactions alone. 21. Therefore, merely because there was no privity of contract between the contractee and the actual seller of the goods (from whom the assessee made the purchases), and though such seller was not known/specified at the time of the execution of the works contract document, it would make no difference to the eligibilty to deduction claimed by the assessee under Rule 9(1)(e) of the Rules, on deemed inter-state sale arising upon transfer of property in goods involved in the execution of the works contract. On the findings recorded by the Tribunal, the goods in question had been moved from outside the State solely by reason of the pr .....

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