2008 (1) TMI 856

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....cturing facility at Meenakunte village, Bangalore North Taluk, including, inter alia, the primary manufacturing department consisting of new plant, machinery, equipment and apparatus as well as certain items of new plant, machinery, equipment, apparatus relocated from its existing facility at Pulikeshinagar, Bangalore, which requires the supply, refurbishment, delivery, installation, testing and commissioning at site of all material, plant, machinery, equipment, apparatus, structures, tools supplies and such other goods as well as refurbishment and relocation as aforesaid, which together would constitute the scope of the aforesaid agreement. For the assessment year 2001-02, the assessing officer by his order dated January 27, 2005 passed....

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....unsel appearing for the parties. Sri Sarangan, learned Senior Counsel for the assessee contends that the Additional Commissioner of Commercial Tax without considering the agreement entered into between the assessee and the ITC Limited and without considering the nature of the work executed by the assessee has wrongly reversed the findings of the first appellate authority and called upon the assessee to pay the tax. He contends that when the assessee undertakes the works contract, viz., dismantling, shifting and relocating the existing factory situated at Pulakeshinagar, Bangalore, to Minakunte village of Bangalore North Taluk and also manufacturing and establishing a new unit, it has ordered the specification of the contract. The Additio....

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....the duty of the appellate authority so also the other authorities to look into the terms and conditions of the agreement. Taking into consideration the nature of the document executed by the assessee, it was for the authorities to give its finding whether it is a works contract or contract for sale to reject the case of the assessee for composition and calling upon the assessee to pay the tax at a higher rate. It is unfortunate that all the authorities, without examining the contents of the agreement, have passed the orders. Therefore, we are of the opinion that without answering the questions of law framed in this appeal, the matter has to be reconsidered by the assessing officer afresh by considering all the contentions raised by the asse....