ASHWANI KUMAR MISHRA,J. - (1.) This revision pertains to assessment proceedings for the year 2000-2001.The order of Trade Tax Tribunal dated 31.7.2006, passed in Second Appeal No.1244 of 2004 is under challenge.
(2.) Assessee claims to have been awarded a contract for construction of a wall titled as "Protection of OB Dump with Boulder filled Wire Crates in Mine Area at Dudhichua Project". The contract was awarded by a government company and the assessee claims that it purchased various materials from the local market and also imported materials for the works contract awarded to it from beyond the State. Initially, it submitted a composition application, which was rejected. A writ petition was filed against such order and the tribunal in its order under challenge has recorded that petition is pending. It is, however, not in issue that the writ petition has already been dismissed as having become infructuous on 2.4.2004. This fact, however, was not before the tribunal. The issue as to whether composition scheme would apply or not therefore has not been examined by the tribunal though it fell for consideration. The tribunal after noticing the claim of the assessee has observed that the assessee has failed to adduce evidence to show that purchases in question were made by it for the project work so as to invite protection of section 3F of the U.P. Trade Tax Act. With such findings, while partly allowing the appeal, substantial claim of the assessee has been rejected.
(3.) Learned counsel for the revisionist submits that the issue of composition scheme being applicable in the matter in question has not been examined on account of which the assessee has been adversely affected. It is also contended that not only works contract as well as standard conditions etc. were placed but the assessee also brought on record Form 31 to show that purchases were made in furtherance of the contract. It is also contended that such materials although have been referred to by the tribunal but there is no consideration and findings in this regard. It is submitted that in respect of previous year the defence of the assessee in this regard had been accepted which fact has also not been taken note of.;