2007 (1) TMI 517

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....ter referred to as, "the Act") is directed against the order of the Tribunal dated March 8, 2000, for the assessment year 1989-90 under the U.P. Trade Tax Act. The applicant is a co-operative society, registered both under the U.P. Trade Tax and Central Sales Tax Acts. The applicant is a unit owned by the U.P. Co-operative Sugar Factories Limited, Lucknow, and is registered under the Co-operati....

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....deposited within the stipulated time in accordance to section 8D(1) of the Act and sub-section (3), a notice under section 8D(6) of the Act was issued. The assessing authority levied the penalty at Rs. 4,33,946 under section 8D(6) of the Act. The assessing authority was of the view that as against the total payment of Rs. 1.32 crore, a sum of Rs. 5.28 lacs should be deposited under section 8D(1) o....

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....t penalty should be deleted. The learned Standing Counsel submitted that the contract was for the "designing, preparing engineering layout, manufacturing, procuring, supplying, erecting and commissioning and to do all the connected civil works for the distillery effluent treatment plant on turnkey basis". The whole of the contract was to be executed in two phases. The contract price for the first ....

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....nder section 3F of the Act and not the bio-gas plant. Having heard learned counsel for the parties, I have perused the order of the Tribunal and the authorities below. Perusal of the contract reveals that the contract was for the establishment of effluent treatment plant on turnkey basis under which the contractor was to design, fabricate, commission and erect the effluent plant at site. One....