COMMISSIONER OF SALES TAX U P LUCKNOW Vs. EXECUTIVE ENGINEER ANUSANDHAN AND NIYOZAN KHAND I PITHORAGARH

JUDGEMENT

(1.) HEARD .

(2.) THIS revision, preferred under section 11(1) of the U.P. Sales Tax Act, 1948, is directed against the judgment and order dated July 31, 1991, passed by the Sales Tax Tribunal, Haldwani.

(3.) THIS revision pertains to the assessment year 1981-82. The assessee in this case is a Government Department, i.e., P.W.D. Facts of the case are that the said department (assessee) supplies the cement to the contractors for the construction work assigned to them. The conditions on which the contractors are supplied the cement are being quoted below :