COMMISSIONER, COMMERCIAL TAX Vs. EXECUTIVE ENGINEER

JUDGEMENT

(1.) Notice was issued in this case on the following substantial question of law: "Whether the Commercial Tax Tribunal has erred in law in holding that supply of cement, steel and bricks etc. to the contractors by the Government Department, for which cost is deducted from the bills of the contractors, does not amount to sale? and is it not liable to tax?"

(2.) The assessment was done under the U.P. Trade Tax Act, 1948 and the respondent was assessed to tax in respect of sale of imported cement, imported sheet tiles & steel and self-manufactured tiles. The Assessing Officer also asesed respondent in regard to the sale of steel scrap, sale of discarded items and tender forms.

(3.) In Appeal, the Appellate Authority dismissed the Appeal. Thereafter, the respondent preferred Second Appeal No. 117 of 1999 before the Trade Tax Tribunal, Dehradun. The learned Tribunal partly allowed the Appeal filed by the respondent and had sustained the tax assessed in respect of steel scrap, old discarded items and tender forms. The assessment order in so far it relates to the tax levied in respect of the imported cement, sale of imported sheet tiles & steel and self-manufactured tiles was interfered with. It is feeling aggrieved by the same, the Revision was filed.