ASHWANI KUMAR MISHRA,J. - (1.) The tribunal has returned a finding that movement of inputs was pursuant to works contract whereby goods have been imported from outside the State for execution of works contract. The view taken by the tribunal further is that the contract was indivisible. The view taken by the tribunal is in accordance with judgment of this Court in Commissioner of Trade Tax v. S/s Indian Railway Construction Company, 2005 UPTC 948. The view taken is otherwise in consonance with the ratio laid down by the Apex Court in Commissioner, Delhi Value Added Tax v. ABB Ltd., 20016 (91) VST 188 (SC).
(2.) Since no error has been shown in the view taken by the tribunal, the question posed is answered accordingly.;