TMI Blog2022 (3) TMI 858X X X X Extracts X X X X X X X X Extracts X X X X ..... (3) TMI 356 - SUPREME COURT] Therefore, this Court is of the considered view that there is no further necessity to go into the arguments advanced by the learned counsel of both sides and accordingly, quash the assessment order dated 23.11.2016 passed in the present matter and remit the matter back to the Assessing Authority with further directions to pass fresh orders of assessment strictly complying with the directions issued by the Hon ble Supreme Court in the Builders Association case (supra) as well as in the judgment rendered by a Division Bench of this Court in Projects and Services Centre case [ 1990 (11) TMI 358 - GAUHATI HIGH COURT] The petitioner are directed to appear before the Assessing Authority on 04.04.2022 along wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d proper in the facts and circumstances of the present case. AND the petitioner as in duty bound shall ever pray. 3. Learned counsel appearing for the petitioner placed reliance on a judgment of the Gauhati High Court (Agartala Bench) in the case of Projects and Services Centre and Another vrs. State of Tripura and Others reported in (1991) 82 STC 89 (Gau) whereby a Division Bench of this Court in pari materia similar circumstances that have arisen for consideration in the present case had allowed the prayer of the petitioner therein on a finding that the decision of the Supreme Court in Builders Association of India vrs. Union of India reported in (1989) 73 STC 370 had repelled similar contention raised by the State and i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... other form) involved in the execution of works contract. It is stated that as per Explanation given to Section 4(1) of the Tripura Value Added Tax Act, 2004 property in goods has been explained to mean the aggregate of the goods for which amounts have been received or is receivable by a dealer during such period as a valuable consideration whether or not such amount has been separately shown in the works contract. This shall also include value of goods purchased, manufactured, processed, cost of freight incurred by a dealer. As such even the goods which are sold/purchased in the course of inter-state trade and commerce and thereafter incorporated in execution of works contract can be taxed under VAT as deemed sales . The deponent f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dingly, quash the assessment order dated 23.11.2016 passed in the present matter and remit the matter back to the Assessing Authority with further directions to pass fresh orders of assessment strictly complying with the directions issued by the Hon ble Supreme Court in the Builders Association case (supra) as well as in the judgment rendered by a Division Bench of this Court in Projects and Services Centre case (supra). For this purpose, we direct the petitioner to appear before the Assessing Authority on 04.04.2022 along with a copy of this order and we direct the Assessing Authority to conclude the fresh assessment proceedings within a period of six months from the date of the first appearance of the parties. We further make it clear tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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