Heard learned standing counsel and Sri Rishi Raj Kapoor for the assessee.
This revision has been filed by the State under section 11 (1) of the Act for the assessment year 1998-99 against the order of Tribunal dated 18.1.2006.
The sole question of law referred is as under: "Whether on the facts and in the circumstances of the case, the Trade Tax Tribunal was legally justified in holding that cost of purchase of materials by the dealer from outside the pursuance of the contract and were covered u/s 3 of Central Sales Tax Act and therefore were entitled to be excluded from the taxable turnover of the dealer?" The Tribunal has recorded findings of fact that the assessee had brought in material from outside the State of U.P. under the works contract, which was excisable under the Central Sales Tax Act. As such the assessee is entitled to be granted deduction under section 3F (2)(b)(1) of the U.P. Trade Tax Act.
In view of the above finding as recorded by the Tribunal, I see no reason to interfere with the order passed by the Tribunal. The sole question referred is answered in favour of the assessee and against the department.
The revision is dismissed as above. No costs. Dated 6.1.2010 rk.ttr796.06.d