- (1.) The present revision under Section 11 of U.P. Trade Tax Act (hereinafter referred to as the 'Act') is directed against the order of Tribunal dated 06.01 1999 relating to assessment year 1988-89 Applicant was a Civil Contractor and executed a works contract awarded by Public Works Department for construction of a Dam (Bandh) on the river Ganga. During the year under consideration, applicant had received a sum of Rs. 68,71,764/-. It was claimed that the nature of the works performed was a works contract in which Stone Boulders were used and such Stone boulders, were purchased from U.P. Forest Corporation. Kumayun, Tanakpur. therefore, the value of the Boulders were not liable to tax The Assessing Authority levied tax on the turnover of Rs. 51,91,664/- on the deemed sales of Stone Boulders. Before the First Appellate Authority, apart from the claim that the Boulders used in the execution of works contract, purchased from U. P. Forest Corporation, were not liable to tax. Form 3-D were submitted and claimed benefit of concessional rate of tax. The First Appellate Authority, estimated the turnover of Stone/Boulders at Rs. 46,00,000/- and allowed the benefit of concessional rate of tax against Form 3-D of the Act. Aggrieved by the order of the Assistant Commissioner (Judl.), Trade Tax, Bareilly dated 30.4.1993, applicant as well as the Commissioner of Trade Tax filed appeals before the Tribunal. The Tribunal by the impugned order, rejected the appeal of the applicant and partly allowed the appeal of Commissioner of Trade Tax The Tribunal has up held the estimate of turnover of Boulders at Rs, 46,00,000-. but has disallowed the claim of the concessional rate of tax against Form 3-D and sustained the levy of tax @ 6.6%.
(2.) Heard Sri Bharat Ji Agarwal learned Senior Advocate assisted by Sri K. Saksena appearing on behalf of the applicant and Sri U.K Pandey. learned Standing Counsel
(3.) Learned Counsel for the applicant submitted that the contract was for supplying and laying of Stone Boulders and such works contract was not liable to tax because, it was not covered within the 15 works contract specified under the Notification dated 27.4.1987. He submitted that in the Notification, the works contract in the nature of supplying and fixing of Stone boulders is specified and not the laying of Stone, thus, the Boulders used in the works contract was not liable to tax. He further submitted that the Stone Boulders were purchased from U.P. Forest Corporation, therefore, they were not liable to tax It has been further submitted that the Tribunal has erred in denying the claim of concessional rate of tax against Form 3-D under Section 3-G of the Act;