DEPUTY PROJECT MANAGER, U.P., U.P. RAJYA SETU NIGAM LTD. MAURANIPUR, JHANSI Vs. COMMISSIONER, TRADE TAX, LUCKNOW AND ANOTHER

JUDGEMENT

(1.) HEARD Sri A.K. Srivastava, learned Counsel for the revisionist and Sri B.K. Pandey, learned Standing Counsel for the de­partment.

(2.) THE revisionist is a statutory corporation namely U.P. State Bridge Corporation Ltd. and is engaged in the business of construction. Certain goods were imported against Form-3D for being used in the construction undertaken by the dealer itself. However, it was found that the said goods instead of being used in the contract undertaken by the corporation it was sold out. According to the department such a sale was in violation of section 3-G of the U.P. Trade Tax Act and thereby imposed certain tax on such sale.

(3.) BE that as it may, the U.P. State Bridge Corporation is a statutory cor­poration under die absolute control of the State Government and therefore, it is one ot the limb of the Government. That being the case, in view of the decision of the Hon'ble Supreme Court in the case of Chief Conservator of Forests v. Collector, 2003 SCC 472 and in the case of Oil and Natural Gas Corporation Ltd. v. City Industrial Development Corporation, Maharashta, 2007 (9) JT 382 wherein it has been held that such dispute must not be carried to the Court of law and should be settled between the governmental authorities for which purpose the Hon'ble Supreme Court directed for constituting a Secretary Level, High Power Committee.