2018 (9) TMI 627

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.... is right in law in holding that work done by the respondent/ dealer is civil works contract liable to tax at 2% under Section 7(c) of the Act ? And ii. Whether, on the facts and in the circumstances of the case, the Tribunal is right in holding that dealers nature of work is civil works when they transfer the property by way of transferring the insulation to Indian Oil Corporation, which would not come under the definition of civil works contract ?" 3. The respondent is a registered dealer on the file of the Commercial Tax Officer, Nungambakkam Assessment Circle under the provisions of the Tamil Nadu General Sales Tax Act, 1959. The dealer was assessed on a total and taxable turnover of Rs. 13,46,71,617/- and Rs. 6,64,04,744/- ....

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....fore the Tribunal in STA.No.36/2009, which was dismissed by the impugned order dated 04.8.2014. Hence, the State is before this Court by way of this tax case. 6. We have heard Mr.V.Hari Babu, learned Additional Government Pleader. 7. The short issues, which fall for consideration, are as to whether the assessment could have been reopened on the allegation made against the dealer and as to whether there was any transfer of property in goods by way of transferring the insulation material while in the process of executing a civil works contract. 8. As rightly pointed out by the Appellate Authority as well as the Tribunal, the Assessing Officer did not have any material before her to revise the assessment especially when the first asse....