COMMISSIONER, TRADE TAX Vs. SEM INDIA COMPANY LIMITED

JUDGEMENT

(1.) These three revisions under Section 11 of U.P. Trade Tax Act (hereinafter referred to as "Act") are directed against the order of Tribunal dated 28.02.2000 relating to the assessment years 1990-91, 91-92 and 92-93.

(2.) Admittedly in the aforesaid years dealer/opposite party (hereinafter referred to as "Dealer") had executed the works contract in which used the stone boulders. The question involved in the present revisions relate to the taxability of the stone boulders, used in the execution of works contract. Assessing authority levied the tax on the stone boulders on the ground that the stone boulders had been purchased locally from the various parties. Bills made on the letter pad had been filed and it was not established that the tax had been paid on such Stone Boulders. Appeals filed by the dealer before the Deputy Commissioner (Appeals) have been rejected. Dealer filed second appeals before the Tribunal. Tribunal by the impugned order, allowed the appeals in part. Tribunal has deleted the tax levied on the turn over of stone boulders. However, sustained the tax on the turn over of sand and bajri. Tribunal has deleted the tax on the turn over of stone boulders on the ground that the assessment records reveal that the list of the parties from whom purchases of stone boulders had been made and the purchase invoices have been filed before the assessing authority which are available on record shows that the purchases had been made from the registered dealers.

(3.) Heard learned Counsel for the parties. Assessment records have been summoned and the same have been produced during the course of hearing.