2010 (10) TMI 1134

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....ision is being filed by the assessee for the assessment year 2003-04 against the order of the Tribunal dated 30.5.2007. It is the contention of the assessee that a Russian company Syznetskymost, 19-Mosco, Russia had entered into a contract on 12.1.2001 with the National Highway Authority of India, New Delhi (hereinafter referred to as 'NHAI') for execution of a works contract for four lan....

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....contention as raised by the counsel for the assessee, learned standing counsel Sri B.K.Pandey has argued that the supplies made by the applicant are nothing but sales to the party by the assessee within the State of U.P. This contention is made on the basis of the findings made by the authorities on a survey made on 22.4.2003 at the business place of the assessee in District Fatehpur where two sei....

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....finding has been recorded by the Tribunal without examining the contracts which were on record before it and without recording any finding as 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 b....