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TMI Blog2024 (3) TMI 973X X X X Extracts X X X X X X X X Extracts X X X X ..... Years 2010-11 (UP & Central), 2011-12 (UP & Central) and 2012-13 (UP), wherein the following question of law has been framed: "1. Whether on the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in holding that the cement imported from outside the State of U.P., the turnover is liable to be reduced as per Rule 9 of the Value Added Tax Rules?" 3. With regard to the question of law, learned counsel on behalf of revisionist submitted that factum of import of goods and specific execution of work contract has not been established by the assessee and, therefore, the benefit under Rule 9 Sub Rule (1)(e) of the U.P. Value Added Tax Rules, 2008, (hereinafter referred as 'the Rules') would not be applic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le of the goods (giving rise to the claim of exemption) must precede their transfer under the works contract. Second, transfer of the property in those goods must result or spring from the transaction of inter-state sale of those goods. The findings recorded by the Tribunal are to the effect, first a works contract was executed. Thereafter, the assessee caused the movement of goods from outside the state of U.P. for purpose of execution of the works contract. Third, as a fact, the assessee applied those goods to the works contract executed by it. Consequently, it has to be inferred that the property in those goods stood transferred to the contractee parties. . . . 13. Once the Tribunal had found that the movement of goods from outsi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lling under section 3 of the Central Sales Tax Act, 1956. . . . 23. The question of law framed above is answered thus: Since in the present case, the Tribunal recorded a specific finding that there pre-existed works contracts between the assessee and the contractees and further the assessee had purchased the goods from outside the State of U.P., only to execute those pre-existing works contracts, in absence of any further finding that such goods had been sourced from before or that they were not applied to the works contract or that there arose two sales, the assessee was clearly entitled to the benefit of deduction contemplated under Rule 9(1)(e) of the Rules." 7. The general rule of law in taxing statutes is that in case of any d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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