M/S HANS DECORATORS THRU PARTNER TULSI RAM Vs. COMMISSIONER OF TRADE TAX
LAWS(ALL)-2017-11-191
HIGH COURT OF ALLAHABAD
Decided on November 28,2017

M/S Hans Decorators Thru Partner Tulsi Ram Appellant
VERSUS
COMMISSIONER OF TRADE TAX Respondents

JUDGEMENT

YASHWANT VARMA,J. - (1.) Heard Sri Rai, learned counsel for the revisionist and Sri A.C. Tripathi, learned Standing Counsel, who has appeared for the respondent.
(2.) This revision calls in question an order of the Tribunal dated 24 May 2007. The sole issue which has been canvassed on this revision is with respect to the denial or relief under Section 3F(2)(b)(i). The issue itself relates to the supply of furniture amounting to Rs. 26,10,776.80, which was utilised and placed in the guest house of the Gas Authority of India Limited (GAIL).
(3.) In order to appreciate the submissions advanced, it would be apposite to refer to the contract which was awarded by GAIL to the revisionist on 6 May 1996. The contract was in sum and substance for supply of furniture and other related items for furnishing the Guest House of GAIL at Dibaipur, District Etawah. The total contract value was of Rs. 51,38,649.45. The relevant clauses of the contract which would have a material bearing on the controversy raised are extracted herein below: "As per negotiation held on 23.04.96, GAIL will issue you the Form No. 31 for all the Furniture items including carpets, blinds, Drapery rods & other materials required for the above work." "Your are requested to prepare the sample of all furniture items as per specification/drawings within 15 days reckoned from 16th day of date of issue of this LOI. The samples will be approved by GAIL Engineer/Consultant, M/s Raj Rewal Architects & Urban Design Consultants Pvt. Ltd. The entire furniture will be made as per specification laid down in the tender and strictly as per the approved samples and shall be inspected in stages." "Construction of Furniture And Interior Work For Guest House At Uppc Township Complex, Auraiya (Up). List of A.H.R. Items Subhead 1.0 - Reception Lobby & Lounge Item No. - 1.8 Subhead 3.0 - Dining Room Item No. - 3.9 Subhead 5.0 - Guest Rooms & Semi Vip Rooms Item No. - 5.14 Subhead 6.0 - Vip Rooms ( 4 Nos. ) Item No. - 6.2, 6.6, 6.10, 6.16 & 6.20 Subhead 7.0 - Driver's Room Item No. - 2.2, 7.4, & 7.5 Subhead 8.0 - Carpenter's Room Item No. - 8.2, & 8.5 Subhead 9.0 - Linen Store Item No. - 9.2 Subhead 10.0 - Miscellaneous Works Item No. - 10.1, 10.5(A), 10.5(B), 10.9 & 10.14(C)" ;


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