2013 (6) TMI 670

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.... Additional Government Pleader, ORDER:- The order of the court was made by MRS. CHITRA VENKATARAMAN J.-This tax case revision, filed at the instance of the assessee, relating to the assessment year 1999-2000 was admitted on the following substantial questions of law: "(1) Whether the Appellate Tribunal is right in confirming the levy of tax on the estimated sale value of shutters, when....

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....s used in the execution of the contract have changed their form into the shutters? and (4) Whether the Appellate Tribunal is right in overlooking the fact that the shutters made out of the iron and steel items are only an intermediate product that have emerged during the process of execution of the works contract and hence there is no scope for levy of tax on the same?" The assessee is a civ....

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....stances, being a works contract, the liability on the erection at the customer's place would not attract the provisions of the Act. Apart from this, there is also a proposed assessment on the materials used in the works, such as sand and blue metal at the appropriate rate, they being purchased from unregistered dealers. The assessing officer rejected the contention of the assessee that the shu....

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....l before the Tribunal. By a common order, the Tribunal dismissed the assessee's appeal. However on the Revenue's appeal on penalty, the Tribunal remanded the matter back to the Assessing Officer for verification, that the officer had not considered tax deducted at source, which was adjusted on the tax due. Aggrieved by the same, the assessee is on appeal before this court. We straight a....