TMI Blog2022 (9) TMI 1273X X X X Extracts X X X X X X X X Extracts X X X X ..... which has been covered by definition of sale. Section 3-F of the Act of 1948 imposes liability upon every dealer to pay tax on the net turn over of transfer of property in goods involved in the execution of work contract. Sub-section (2) of Section 3-F of the Act provides certain deduction in calculating net turn over for the purpose of charging tax under Section 3-F of the Act. From the reading of sub-section (2) of Section 3-F, it is clear that every dealer who is involved in execution of work contract, but the amount representing the sale value of the goods which are covered by Section 3, 4 and 5 of the Central Sale Tax Act are deductible from the said turn over in determining the tax liability. In the present case, the assessee has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e of inter-state trade on which no tax is chargeable in U.P. There is no error in the judgment and order passed by the Tribunal partly allowing the appeal of the assessee. The question raised in the revision is answered accordingly, in favour of the assessee and against the revenue - Revision dismissed. - Sales/Trade Tax Revision No. - 45 of 2013 - - - Dated:- 21-9-2022 - Hon'ble Rohit Ranjan Agarwal, J. For the Revisionist : S.C. For the Opposite Party : Suyash Agarwal ORDER HON'BLE ROHIT RANJAN AGARWAL, J. 1. Heard Sri A.C. Tripathi, learned Standing Counsel for the State and Sri Rakesh Ranjan Agarwal, learned Senior Advocate for the opposite party. 2. This is a revision under Section 58 of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufactured goods as per the agreement which were brought from Vadodara to the State. The assessing authority on 04.02.2011 imposed a tax liability of Rs.17,60,000/- holding that raw material has been brought within the State of U.P. by the dealer-assessee and thereafter modifications having taken place and supply was made by the dealer. Against the assessment order, first appeal was preferred before the Additional Commissioner, Grade-II (Appeal), Trade Tax Zone-3, Ghaziabad who rejected the same vide order dated 05.12.2011. Against which second appeal was preferred before the Tribunal. The Tribunal remanded back the matter for adjudication afresh to the assessing authority, but on revision by the assessee before this Court, the matter wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... at the place where it was to be installed as per the agreement and there being no modifications, the assessing authority was not correct to impose tax liability. He contended that the transfer of goods is covered by Section 3 of Central Sales Tax Act and the goods so received from Vadodara to State of U.P. amounts to movement of goods from one State to another and thus the assessee is liable for the benefit under Section 3(F)(2)(b) of the U.P. Trade Tax Act. Reliance has been placed upon decision of co-ordinate Bench of this Court in case of Commercial Trade Tax vs. M/s. Advance Spectra Tec (P) Ltd., Ghaziabad, 2010 NTN (Vol. 43) 231 . 6. I have heard rival submissions and perused the material on record. 7. The short question which a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the goods received in the execution of work contract has resulted in movement of goods from one State to another attracting Section 3 of the Central Sales Act and thus assessee is liable for the benefit under Section 3(F)(2)(b) of the U.P. Trade Tax Act, 1948. The matter is no more res integra and co-ordinate Bench of this Court in case Santosh and Company vs. Commissioner of Trade Tax, 1999 NTN (Vol. 15) 604 , The Commissioner of Trade Tax, U.P., Lucknow vs. M/s. Dharmex Pvt. Ltd., Pune 2009 NTN (Vol. 39) 68 and M/s. Advance Spectra Tec (supra) had held that where the assessee dealer had brought goods in and consumed them in U.P. in execution of work contract, it would be a case of inter-state trade on which no tax is chargeable in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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