2026 (9) TMI 341

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....t(s) : Bipin Kumar Pandey For the Opposite Party(s) : Adarsh Bhushan ORDER HON'BLE PIYUSH AGRAWAL, J. 1. Heard learned counsel for the parties. 2. The instant revision has been filed against the impugned order dated 20.09.2019 passed by the Commercial Tax Tribunal, Bareilly Bench, Bareilly in Second Appeal No. 5/2019 for the Assessment Year 2014-15 arising out the penalty procee....

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....g that the amount so deducted from the payments made to the contractors fall in the category of sale and therefore, has levied the tax. Feeling aggrieved by the said order, the dealer preferred a first appeal, which was dismissed vide order dated 27.03.2018. Thereafter, the dealer preferred second appeal, which has been allowed by the impugned order dated 20.09.2019 without considering the materia....

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.... there is no element of sale and therefore, the Tribunal has rightly allowed the appeal. 8. After hearing learned counsel for the parties, the Court has perused the records. 9. It is admitted that the respondent has supplied cement and max fault to the contractor. The amount of the same has been deducted from the final bill. The issue in hand is squarely covered by the judgement of the Apex ....