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TMI Blog2023 (1) TMI 799X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal dated 7.8.2009 in Second Appeal No.655 of 1994 (89-90). This revision was admitted on 29.10.2021 on the following questions of law :- "(1) Whether in view of the judgement of this Hon'ble Court in the case of Indian Sugar and General Engineering Corporation and Indian Railway Construction Co., where the value was bifurcated for supply and erection and the Hon'ble Court held that there is no liability of tax, still the impugned order passed by the Tribunal holding that the applicant is liable to tax is justified? (2) Whether in view of the judgement of this Hon'ble Court in the case of Dharmex Pvt. Ltd., where it was held that the goods have been purchased from outside the State of U.P. to be used in execution of wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f works contract mentioned in the schedule of the notification does not match with the work, which has been awarded to the assessee. He further submitted that the agreement, which was entered between the assessee and the Auraiya Gas Power Project, clearly establishes in Clause 2.4 that the consolidated payment was to be made to the contractor for supply of goods and the works contract, so executed. According to him, there was no division between the work executed by the contractor and the cost of the material supplied. He then invited the attention of the Court to Annexure-1, which is the work specification/tender executed between the parties, wherein at serial no.2 in column no.3, description of items has been given which not only includes ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded for levying of tax where the works contract has been executed over Rs.1 lakh and the description has been mentioned in the schedule of the notification. In the instant case, the agreement, which was arrived between the parties, did not segregate between works contract and the material to be supplied. The agreement specifically provided for the payment of lump-sum money to the contractor for the material as well as the works contract. The interpretation given by the Assessing Authority and Tribunal cannot be sustained in view of the agreement arrived between the parties. The notification dated 27.4.1987 is not applicable in the case of assessee - revisionist. Considering the facts and circumstances of the case, I find that the finding ..... X X X X Extracts X X X X X X X X Extracts X X X X
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