2006 (10) TMI 483

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.... us, aggrieved by the order of the Tribunal dated 19.01.2006 passed in STA No.85/2004 in this revision petition. 2. The assessee claimed deduction towards purchase value of iron and steel, consumables and labour, it was disallowed by the Assessing Authority. In an appeal by the assessee, the same was confirmed by the first appellate authority. The matter was taken to the Tribunal by the assessee.....

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.... making doors, window frames, grills etc, would not change the character of iron and steel purchased from the registered dealer? (3) In the facts and circumstances of the case whether erection of doors, window frames and grills etc., in the execution of the works contract is 'in the same from' as that of the materials i.e., iron and steel purchased from the registered dealer?" 4. Sm....

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....ion on the purchase of iron & steel and consumables from local registered dealers which were used in the execution of works contract of fabricated doors frame, windows and frames, grills etc., is in accordance with law?" 8. Thereafter the Tribunal has chosen to answer the said question of the assessee in terms of the impugned order. A Division Bench of this High Court, after noticing the Jud....