LUCENT TECHNOLOGIES Vs. COMMISSIONER TRADE TAX U P

JUDGEMENT

(1.) The present reference to the Full Bench has been occasioned by conflicting views expressed in two decisions, each of a Division Bench of this Court, in Indodan Milk Products Ltd. Vs. State of U.P.,1983 UPTC 583 and Ellora Mechanical Products Pvt. Ltd. Vs. State of U. P., 2006 UPTC 368 The later judgment in Ellora Mechanical Products, which was delivered by a Division Bench of this Court on 13 January 2006 did not notice the earlier decision in Indodan Milk Products which was rendered on 9 November 1982. A learned Single Judge of this Court, while noticing this conflict of views, made a reference to the Full Bench By order dated 9 October 2007 in Trade Tax Revision No. 27 of 2007 in the following terms:

(2.) The issue which arises before the Court, turns upon the interpretation of the provisions of Section 29 of the U.P. Trade Tax Act, 1948, ( Act of 1948).

(3.) The revision applicant ("the assessee") entered into a works contract with Escotel Mobile Communications Limited on 18 May 1996 which envisaged carrying out of work in relation to import of equipment and accessories; installation and supervision of equipment installed; and of providing hardware and software for GSM Networking of mobile phones on a turn-key basis in certain parts of India, including western Uttar Pradesh. The Assistant Commissioner (Assessment), Trade Tax, Meerut took up assessment proceedings for Assessment Years 1996-97, 1997-98, 1998-99 and 1999-2000 on the basis of a report by an officer of the Special Investigation Branch. The Assessing Authority imposed a tax liability, overruling the objection of the assessee that it was not liable to tax. The Joint Commissioner (Appeals) dismissed the appeals filed under Section 9. In the second appeals, the Trade Tax Tribunal, by orders dated 27 July 2004, set aside the orders of the Assistant Commissioner (Assessment) and of the Joint Commissioner (Appeals), and remanded the cases for fresh assessment having due regard to its observations. The orders of the Tribunal were served on the Assessing Authority on 17 August 2004.