ASHWANI KUMAR MISHRA,J. - (1.) This revision has been filed by the M/s Executive Engineer, Rural Engineering Service, Division Mainpuri, questioning the correctness of the order passed by the tribunal dated 28.6.2011, whereby the assessee has been held liable for payment of differential of tax under section 3G(3) of the U.P. Trade Tax Act.
(2.) From the materials placed, it appears that a contract was awarded by the assessee in favour of a contractor for raising certain construction, for its benefit. An agreement was entered into between the parties. Schedule 'C' of the contract, which is relevant for present purposes, reads as under:-
(3.) The assessee purchased cement and other building materials on concessional rates invoking the provisions contained under section 3G(1) of the Act. Such goods thereafter were transferred to the contractor, for being utilized for the purposes of construction to be raised for the assessee. According to the assessee, transfer of such goods did amount to sale, as the goods upon which concessional tax was paid had been utilized for the benefit of government corporation only. The assessing authority, however, treated the transfer of goods by the department to the contractor as sale, and consequently, invoked the provisions of sub-section (2) of section 3G, and ultimately, an order was passed under subsection 3G(3) of the Act. This order has been challenged by filing departmental appeals, which have failed, giving rise to filing of the present revision.;