1999 (7) TMI 670

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....i Surya Prakash, learned Standing Counsel. 3. The revisionist is a dealer having its place of business at 69, Shiva Ji Marg, New Delhi. The Garrison Engineer, M.E.S., Dehradun invited tenders for the supply and fixing of Aluminium doors, windows, ventilators and fixed glazed partition in its building situate at Raipur, Dehradun. The revisionist submitted a tender and was granted the contract to execute the said work. In pursuance of the said contract, the dealer moved goods like plain sheet glass, aluminum sections and sheets of different shapes and sizes, nuts and bolts, spacers and movable covers, teak particle board etc. from its Delhi premises to the site where the work was to be executed. For the import of the goods into the Stat....

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....hority, as well as, by the Tribunal. 4. It is not disputed that the aforesaid items of goods were moved from the State of Delhi into the State of U. P. in pursuance of the contract that was awarded to the revisionist by the Garrison Engineer, Dehradun for supplying and fixing of aluminum doors, windows, ventilators and fixed glazed partition etc. It is also admitted that the goods that were so transported from Delhi consisted of the materials required for the fabrication of the doors, windows etc. Therefore, the movement of goods from Delhi to U. P. was in pursuance of a works contract and it was that works contract which occasioned the movement of goods from one State to another i.e. from Delhi to U. P. Section 3-F of the U. P. Trade Ta....