2009 (8) TMI 1074

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....contract undertaken by the dealers and hence, deduction was allowable under Section 3-B(2)(a) of the TNGST Act. 2. Mr.Haja Naziruddin, learned Special Government Pleader (Taxes) contended that before the assessing officer, the assessee failed to produce any documents to show that the inter-state sale was for the execution of the works contract between the assessee and M/s.Madras Refineries Ltd. and in the circumstances, the said conclusion of the assessing authority, as affirmed by the Appellate Assistant Commissioner, ought not to have been interfered with by the Tribunal. 3. The jurisdiction exercised by the Appellate Tribunal is provided under Section 36 of the TNGST Act. Under Section 36(3)(a) of the Act, the Tribunal has been giv....

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....ing in mind the above wide powers of the Tribunal, when we examine the order impugned in this revision, according to the assessee, the inter-state sale effected by it for the assessment year 1990-91 to the value of Rs.83,70,360/- was specifically meant for the execution of works contract entered with M/s.Madras Refineries Ltd. Therefore, it was entitled for the said sum to be deducted from its total turnover as provided under Section 3-B(2)(a) of the Act. The said provision reads as under:- "The taxable turnover of the dealer of transfer of property involved in the execution of works contract shall on and from the 26th of June 1986, be arrived at after deducting the following amounts from the total turnover of that dealer:- a) all amo....

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....nts to verify all the documents to find out whether they are inter-state movement or not. After verification of records only the Assessing Officer has come to a conclusion that the goods are moved from other state in the nature of inter-state movement. The Assessing Officer's contention is delivery has been taken in Tamil nadu, then, it is used in the execution of works contract. It is not the case of the Assessing Officer that the inter-state movement itself is not genuine. The plea of the learned State Representative to verify all the purchase orders and other things to find out the inter-state movement is not entertainable at this stage. It is a fact that in appeal entire assessment was set at large. .... It is only a doubt in the mi....