Hon’ble Tarun Agarwala, J.—The petitioner is a Government of India undertaking and has entered into a works contract with Rail Vikas Nigam Limited for construction of roadbed, bridges, installation of tracks and railway electrification on the Aligarh-Ghaziabad section in the State of Uttar Pradesh. The petitioner has filed the present writ petition for the quashing of the assessment order dated 11th March, 2010 passed by the Deputy Commissioner (Assessment), Ghaziabad for the assessment year 2007-08 imposing tax on the goods being imported in the State of U.P.

2. The contention of the petitioner is, that the Assessing Authority had no jurisdiction to levy tax under the works contract as the same was exempted under Section 3 of the Central Sales Tax Act, in view of the authoritative decisions of the Supreme Court in Gannon Dunkerley v. State of Orissa, 88 STC 205, as well as the decision of the petitioner i.e. C.I.T v. IRCON Ltd., 2005 UPTC 984 and CST v. IRCON LTD., (2013) 66 VSTC 432.

3. The contention of the petitioner is that the goods have been imported from outside the State of U.P. for use in the execution of the works contract and that the movement of goods and its u