2012 (10) TMI 966

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....tituted for taking the job work contract. During the assessment year under consideration, the petitioner received two contracts of civil work for building and for sanitary and electricity work for Rs. 17,16,455 and 24,31,609, respectively. The petitioner did the civil work in Nanda Khera commercial-cumresidential complex as well as electricity, sanitary fitting works. The petitioner claimed the composite contract for civil, electricity and sanitary, but the assessing officer has passed an order under section 7D of the Act, against which, the appeal was filed, but the same was dismissed. Being aggrieved, the petitioner has filed second appeal before the Tribunal, who has dismissed the appeal. Not being satisfied, the petitioner has filed ....

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....e person entitled to receive money under the terms of the contract. (3) Commissioner of Commercial Taxes, Bihar, Patna v. Indian Cable Co. Ltd. [1971] 27 STC 488 (Patna), where it was observed that the contract between the parties was a works contract and not a central relating to sale of goods. Therefore, it was not liable to sales tax under the Central Sales Tax Act, 1956. But the fact remains in the instant case that the Central Sales Tax Act is not involved. So, the ratio is not applicable. Lastly, he made a request that the impugned order may kindly be set aside. On the other hand, Sri D. R. Misra, learned standing counsel justified the impugned order without making any contribution. After hearing both the parties, it ap....