TMI Blog2020 (12) TMI 946X X X X Extracts X X X X X X X X Extracts X X X X ..... is evident that petitioner has undertaken composite work contracts. The major portion of the work executed by the petitioner pertains to structural glazing, curtain walling, suspended glazing, structural spider glazing, ACP cladding, fixed glazing, fabrication and supply of aluminum and MS windows, Ventilator and louvers, external doors, canopy etc and work of fabrication and erection of MS structure work is only meager and a small percentage both in quantum and volume. It has also been held that works contract of all these works consisting of window wall glazing to the external walls of the building, spider structural glazing, patch fitted partitions, double glazed sky light roofing, providing aluminum windows and louvers, canopy, clay til ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... registered dealer under the provisions of the Act and is engaged in fabrication and erection of aluminum structures and other glazing works contract. The petitioner has been submitting its monthly return in Form VAT-100 admitting the words contract tax at the rate of 4% falling under Sl.No.4 of Sixth Schedule to the Act as fabrication and erection of structural work including fabrication, supply and erection of iron trusses purlines etc. The assessing authority by an order dated 15.05.2009 framed assessment under Section 39(1) of the Act and held that the nature of activity carried on by the petitioner falls under Entry 23 of Sixth Schedule to the Act as 'all other works contract not specified in any of the above categories including th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ioner has approached this court. 4. Learned counsel for the petitioner submitted that tribunal erred in holding that ACP Cladding and glass glazing and other work carried on by the petitioner were not load bearing structures and the work carried on by the petitioner did not fall under Entry 4 of Sixth Schedule of the Act. It is further submitted that all the authorities under the Act have grossly erred in presuming that glass glazing as part of structural work carried on by the petitioner does not fall under Entry 4 of Sixth Schedule despite specific observations made by this court. It is also urged that the tribunal while passing the impugned order has misdirected itself in not following the observations made by this court. It is also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the submissions made by learned counsel for the parties and have perused the record. The relevant extract of Sixth Schedule viz., Entry 4 and Entry 23 is reproduced below for the facility of reference: Sl.No. Description of Works Contract Rate of Tax 4. Fabrication and erection of structural works including fabrication, supply and erection of iron trusses, purlines etc. Five per cent 23. All other works contracts not specified in any of the above categories including composite contracts with one or more of the above categories Thirteen and one half pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tegory of 'structural works' as contemplated by Entry 4. 24. xxxxxxxxxxxx The impugned orders dated 20.10.2009 and 08.02.2010 passed by the tribunal are set-aside and the appeals, disposed of by the tribunal are restored to file. The tribunal shall endeavor to dispose of the appeals afresh, on merits and accordance with law, as expeditiously as possible and preferably within a period of eight months from the date of receipt of this order. The tribunal , while deciding the appeals afresh shall do so in the light of the observations made in this judgment. All contentions of the parties are kept open. 8. Admittedly, the aforesaid order has attained finality and the tribunal was directed to decide the appeal preferred by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ural glazing, curtain walling, suspended glazing, structural spider glazing, ACP cladding, fixed glazing, fabrication and supply of aluminum and MS windows, Ventilator and louvers, external doors, canopy etc and work of fabrication and erection of MS structure work is only meager and a small percentage both in quantum and volume. It has also been held that works contract of all these works consisting of window wall glazing to the external walls of the building, spider structural glazing, patch fitted partitions, double glazed sky light roofing, providing aluminum windows and louvers, canopy, clay tile cladding, installation of external fixture and glazing works, stripe glazing, suspended spider glazing, doors in terrace etc., put together w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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