2006 (11) TMI 612

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....r referred to as, "the Act") are directed against the order of Tribunal dated March 3, 2000 relating to the assessment years 1988-89 and 1989-90. Applicant is a company incorporated under the Indian Companies Act, 1956 having its registered office at Naini, Allahabad. Applicant was engaged in the business of designing, fabricating, erecting and commissioning steel structural, including T. V. to....

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....e submitted that the goods have been passed on to the customer only when the entire works have been completed and not at the stage when the various items have been used in the execution of the works contract. He further submitted that the goods used were iron and steel, which were purchased within U.P. after payment of tax, therefore, they were not liable to tax. Learned Standing Counsel submit....

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.... in article 366, the definition of sale has been enlarged. "Value of the goods involved in the execution of the works contract" has been included within the ambit of sale. In view of the constitutional amendment, the definition of section 2(h) has also been amended under the U.P. Trade Tax Act. Section 2(h) of the Act, which defines sale, includes "value of the goods involved in the execution of t....

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....ods or materials are so used in the construction of the building and it is not necessary to wait till the final bill is prepared for the entire work ". The argument of the learned counsel for the applicant that since iron and steel were purchased within the State of U.P. on payment of tax, therefore, the structure made out of said iron and steel cannot be subjected to tax, cannot be accepted. T....