Yashwant Varma, J. - (1.) Heard Sri R.R. Agrawal, learned Senior Counsel assisted by Sri Suyash Agrawal, learned counsel in support of the revision and Sri A.C. Tripathi, learned Standing Counsel for the respondent.
(2.) This revision calls in question an order of the Tribunal dated 28 October 2002 which has upheld the levy of tax on the consignment of goods which admittedly were utilised in the execution of a works contract. The facts on which there appears to be no dispute are as follows.
(3.) The assessee was awarded a works contract by the Railways for installation and commissioning of excel counters at locations outside the State of U.P. For the purpose of execution of this works contract it is stated to have sourced certain goods and material from within the State of U.P. and it is these transactions which have come to be subjected to tax by the respondent.;