2016 (10) TMI 897

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.... come to be raised by virtue of the provisions of Section 3-F of the U.P. Trade Tax Act 1948. From the material on record, it transpires that the National Highway Authority of India (hereinafter referred to as 'NHAI') awarded a contract to M/s. Centrodorstory (hereinafter referred to as ''CDS'), a Russian Company for the execution of works pertaining to four laning and strengthening of the existing two lane sections between Km. 38 and Km. 115 on NH-2. For the purpose of execution of the said contract, CDS is stated to have approached the NHAI and disclosed to it its intent of purchasing plant and equipment and other material from the revisionist. The NHAI granted its consent to the said arrangement by means of its com....

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....ed and handed over to CDS within the State of U.P and was therefore liable to be taxed as an inter-State sale rather than an intra-State sale. Sri Agrawal, learned counsel for the revisionist, has submitted that the Tribunal has clearly misdirected its enquiry inasmuch as it would be evident from the terms and conditions of the agreement as well as the material on record that the movement of the goods into the State was pursuant to an existing contract and it was pursuant to this contract that the goods took the character of ascertained goods prior to their entry into the State of U.P. He has in this connection also placed reliance upon a judgment rendered by the Uttranchal High Court in Tata Elxsi Limited Vs. State of Uttaranchal and ot....

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....to whether the contention of the assessee that the material which was brought in was directly related to the contract made between CDS and NHA-1 and also that the goods which had been purchased were on the basis of purchase orders made for the contract for building roads and highways. Since the Tribunal has not gone into this aspect of the matter I deem it proper in the interest of justice that the Tribunal should examine this aspect of the matter also and return a clear finding on it." Similar facts and circumstances obtain in the present case inasmuch as the Court finds that the findings in respect of taxability have come to be recorded by the authorities without due consideration being conferred upon the contract which was entered int....