Rajes Kumar, J. - (1.) These two revisions under Section 11 of U. P. Trade Tax Act (hereinafter referred to as 'Act') are directed against the order dated 23.10.2004 relating to assessment years 1991-92 and 1992-93 respectively.
(2.) The Opp. Party is the Contractor and is Government of India Enterprises. It entered into a contract with Northern Railway, Allahabad for execution of works contract at Agra Region for Railway Electrification/Railway Transmission Line and Railway Sub Stations. The works was started in the year 1987-88 and was also executed during the year under consideration. Opp. Party maintained books of account in the form of Cash book, Ledger, Journal, Invoices, Purchase Vouchers and Stock registers etc, which were presented at the time of assessment before the Assessing Authority. The total contract amount was Rs. 102188299.00. Opp. Party had purchased goods from outside the State of U. P. in the course of interstate from approved manufacturers who have manufactured goods as per specific designs and standards and after inspection by the Railway Inspection Body i.e. Railway Index and Technical and Economic Services (RITES) at the manufacturer's Depot and after receiving such goods, used the same in the works contract. Before the Assessing Authority it was claimed that the goods used in the execution of works contracts, were imported from outside the State of U. P. in the course of export and as such, the transactions were covered under Section '5, 4 and 5 of the Central Sales Tax Act and therefore, were liable to be excluded from the ., gross turnover in view of Section 3-F (2) (b) (i) of U. P. Trade Tax Act. Assessing Authority, however, has not allowed such claim and levied tax on the value of goods imported from outside the State of U. P. after adding 15% profit. First Appeal filed by the opp. party was allowed and claim of opp. party was accepted and the tax levied on the alleged turnover of imported goods, have beer deleted. Commissioner of Trade Tax filed appeals before the Tribunal, which have been dismissed by the impugned order. Being aggrieved by the order, present revisions have been filed.
(3.) Heard Learned Standing Counsel.;