YASHWANT VARMA, J. - (1.) Heard learned Standing Counsel for the revisionist and Sri Bharat Ji Agrawal, learned Senior Counsel assisted by Sri Shubham Agarwal and Ms. Sanyukta Singh for the respondent-assessee.
(2.) The instant revision had been entertained on the following question of law, which according to the revisionist arises from the order of the Tribunal. The said question reads thus: "(N) Whether on the facts and in the circumstances of the case Commercial Tax Tribunal was legally justified in deleting the amount of tax on otherwise subsequent sale as provided under section 3b read with Section 6(2) of Central Sales Tax Act and according to the provisions of 9(1) proviso the State of U.P. where the dealer is registered and from where form-C has to be issued, State of U.P. has power to levy tax on such kind of central sale?"
(3.) The facts on which there appears to be no dispute appear are as under. The respondent-assessee is stated to have been granted a contract for supply of solar panels by the Ministry of Renewable Energy in the Union Government. This contract which envisaged the installation of Solar Panels in States other than the State of U.P. is stated to have been subcontracted by the assessee in favour of certain firms which were situate in the States of Andhra Pradesh and Himachal Pradesh. It is disputed that these subcontractors were registered dealers and had in fact executed the contract for and on behalf of the assessee in different States. The order of the Tribunal in Paragraph 11(3) records that these subcontractors had paid central sales tax on the relevant transactions in accordance with the provisions of the Central Sales Tax Act, 1956 Act ["the Act"].;