2022 (9) TMI 1273

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....012 passed by Commercial Tax Tribunal, Ghaziabad Bench- Ist, Ghaziabad partly allowing the appeal filed by the assessee. 3. Facts in nutshell, are that assessee is a registered dealer and is a civil contractor. The assessee firm entered into a contract with Bharat Petroleum Corporation Limited on 04.04.2001 for the construction and complete work of design, engineering, manufacturing, testing, supply, installing, erection/commissioning of 124 sets of electronic PD metering assembly system, 6 sets of proving system (one set of proving system consists of two sets electronic PD master metering assembly system and one set of 2 KL prover tank) and guarantee/warranty preventive maintenance for two years and post guarantee/warranty annual maintena....

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....peal of the assessee setting aside the judgment of the assessing authority imposing liability of Rs.17,60,000/-. Hence, the present revision by the revenue. The revision was admitted by this Court on 08.07.2015 and following question of law arises for consideration:- "(i) Whether under the facts and circumstances of the case, the Commercial Tax Tribunal was legally justified in granting the benefit u/s 3F(2)(b) of the U.P. Trade Tax Act whereas the contract in question was individual in nature?" 4. Sri A.C. Tripathi, learned Standing Counsel submitted that Tribunal was not correct to grant the benefit under Section 3(F) (2)(b) of the U.P. Trade Tax Act to the assessee as the contract in question was individual in nature and the assessing....

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.... the State of U.P. in pursuance of contract entered by the assessee with Bharat Petroleum Corporation is covered by Section 3 of Central Sales Tax Act and is deductible from the net taxable turn over. The U.P. Trade Tax Act not only covers the field of levies on sale and purchase of the goods in U.P. but also of transfer of rights to use any goods which has been covered by definition of sale. Section 3-F of the Act of 1948 imposes liability upon every dealer to pay tax on the net turn over of transfer of property in goods involved in the execution of work contract. Sub-section (2) of Section 3-F of the Act provides certain deduction in calculating net turn over for the purpose of charging tax under Section 3-F of the Act. From the reading o....