2011 (3) TMI 1518

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.... J.-These are two revisions against the order of the Tribunal dated December 19, 2008, for the assessment years 2001-02 and 2002-03. The petitioner has been awarded a works contract by IIT, Kanpur for the construction of (i) new lecture hall complex for ₹ 2,25,00,000, (ii) Samtel Centre for ₹ 1,62,34,949 and (iii) Boy's hostel for ₹ 7,69,73,177. The aforesaid contract also i....

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....oner (Appeals) which have been allowed. Being aggrieved by the order of the Joint Commissioner (Appeals), the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order allowed the appeals of the Commissioner of Trade Tax, set aside the order of the first appellate authority and restored the orders of the assessing authority. Being aggrieved by the said order....

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....l, relied upon the order of the authorities below. I have considered the rival submissions and perused the impugned order and the copies of the contract. A perusal of the contracts reveals that in each contract, the scope of the work are mentioned. A composite and consolidated price of the entire work is also mentioned. Only for the purposes of the convenience and for the determination of the va....