SUNEET KUMAR,J. - (1.) The instant revision has been preferred against the order dated 30.5.2017, passed by the Commercial Tax Tribunal, Noida Bench-I, Noida in Second Appeal No. 290 of 2017 for the assessment year 2010-11 in proceedings under Section 28(2) read with Section 29(7) of U.P. Value Added Tax Act, 2008.
(2.) It is contended on behalf of the revisionist that it had awarded work's contract and the contractor has already paid tax for the goods and materials utilized for construction. It is submitted that the revisionist has also deducted tax from the account of the contractor and has deposited the same with the State. Submission is that in such circumstances, the first appeal filed be heard without insisting upon the revisionist to deposit any further amount.
(3.) Learned Standing Counsel, on the other hand, submits that the order of the tribunal does not require any interference.;