Anshuman Singh, J. - (1.) These two revisions under Section 11(1) of the U.P. Sales Tax Act, 1948 (hereinafter referred to "the Act"), are directed against the judgment and order dated 29th January, 1987, passed by the Sales Tax Tribunal, Ghaziabad, allowing the appeal of the assessee in part relating to the assessment year, 1985-86. The assessee is a Corporation of the State Government known as U.P. Avas Evam Vikas Parishad which has been established under the provisions of the U.P. Avas Evam Vikas Parishad Adhiniyam. It is controlled and supervised by the State Government. It was carrying on the work of the construction of residential houses and is also acquiring, holding and disposing of the immovable property. That the assessee with a view to discharge its duties regarding acquisition of the land and construction of the buildings, entered into contracts with various contractors who have constructed the buildings/houses in accordance with the specifications and the directions of the assessee under the strict supervision and control of the assessee. Under the terms of the contract entered into between the assessee and the contractors, it has been provided that cement and steel shall be issued by the assessee to the contractors. That from the perusal of the terms of the contract, it appears that the materials supplied by the assessee always remain the property of the assessee and the contractor has merely the custody of those materials which are to be used into the works which he is required to execute. Materials are also supplied at the fixed rates to the contractors for being exclusively used in the works on the terms and conditions that any misuse of the said materials by the contractors will entail penal consequences. According to the assessee it was not carrying on any business whatsoever of buying or selling of any goods. The Sales Tax Officer, has passed the provisional assessment order on 3rd June, 1983 (?) for the month of April, 1985 and has imposed a sum of Rs. 19,000 as sales tax and also on 17th July, 1985, a provisional assessment order was passed and has imposed of a sum of Rs. 24,000 as sales tax. The assessee feeling aggrieved against the order of the Sales Tax Officer filed first appeals before the Assistant Commissioner (Judicial), who partly allowed the appeal for the month of April, 1985 and reduced the taxable turnover of the assessee but dismissed the appeal for the month of May, 1985. Feeling aggrieved against the orders of the first appellate court, the assessee preferred second appeals before the Sales Tax Tribunal. The Sales Tax Tribunal, Ghaziabad, by its order dated 29th January, 1987, allowed the appeals partly.
(2.) The contention of the learned counsel for the assessee is that he was not dealer as defined under the U.P. Sales Tax Act and the supplies made by him could not be termed as sale and were not exigible to sales tax.
(3.) I have heard Sri V.M. Sahai, learned counsel appearing on behalf of the Revenue and Sri Bharatji Agarwal, learned counsel appearing on behalf of the assessee.;