2019 (2) TMI 1017

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ified in granting the relief in deducting the taxable turnover referring to Sections 3, 4 and 5 of the Central Sales Tax Act although the opposite party dealer is neither agent nor middleman of Ex-U.P. Vendor but has himself purchased the goods from outside State of U.P. in his own account and has used in execution of work contract ? 2. Whether in the facts and circumstances of the case the Commercial Tax Tribunal was legally justified in granting the exemption against the provision of Section 3(3) of U.P. Value Added Tax Act, 2008 read with Rule 9(10(e) of the U.P. Value Added Tax Rues ?" The present revision is filed under Section 58 of the U.P. Value Added Tax Act,2008 (hereinafter referred to as the Act). By means of the pre....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nfined to inter-state sale but as referring to transaction of "a sale or purchase of goods" falling under section 3 of the Central Sales Tax Act, 1956. 20. If that Rule were to be read to allow for deductions on deemed interstate sales alone, it may render the Rule largely redundant, inasmuch as a transaction of inter-state sale made inside the state of U.P. would never be referable to any works contract being executed inside the state of U.P. A works contract being executed outside the state of U.P. may never qualify for assessment inside the state of U.P. in the context of Rule 9(1)(e) of the Rules. The only other situation where the Rule may remain functional may be of sale in transit in pursuance of a works contract being execu....