Reserved

Court No. - 9

Case :- SALES/TRADE TAX REVISION No. - 346 of 2022

Revisionist :- S/S Odean Builders Pvt. Ltd.

Opposite Party :- The Commissioner Commercial Tax

Counsel for Revisionist :- Aditya Pandey,Bipin Kumar Pandey

Counsel for Opposite Party :- C.S.C.

with

Case :- SALES/TRADE TAX REVISION No. - 345 of 2022

Revisionist :- S/S Odean Builders Pvt. Ltd.

Opposite Party :- The Commissioner Commercial Tax

Counsel for Revisionist :- Aditya Pandey,Bipin Kumar Pandey

Counsel for Opposite Party :- C.S.C.

with

Case :- SALES/TRADE TAX REVISION No. - 347 of 2022

Revisionist :- S/S Odean Builders Pvt. Ltd.

Opposite Party :- The Commissioner Commercial Tax

Counsel for Revisionist :- Aditya Pandey,Bipin Kumar Pandey

Counsel for Opposite Party :- C.S.C.

with

Case :- SALES/TRADE TAX REVISION No. - 348 of 2022

Revisionist :- S/S Odean Builders Pvt. Ltd.

Opposite Party :- The Commissioner Commercial Tax

Counsel for Revisionist :- Aditya Pandey,Bipin Kumar Pandey

Counsel for Opposite Party :- C.S.C.

with

Case :- SALES/TRADE TAX REVISION No. - 349 of 2022

Revisionist :- S/S Odean Builders Pvt. Ltd.

Opposite Party :- The Commissioner Commercial Tax

Counsel for Revisionist :- Aditya Pandey,Bipin Kumar Pandey

Counsel for Opposite Party :- C.S.C.

with

Case :- SALES/TRADE TAX REVISION No. - 3 of 2023

Revisionist :- The Commissioner Commercial Tax

Opposite Party :- M/S Odean Builders Pvt. Ltd.

Counsel for Revisionist :- Ravi Shanker Pandey

Counsel for Opposite Party :- Bipin Kumar Pandey,Aditya Pandey

SALES/TRADE TAX REVISION No. - 346 of 2022

[2]

with

Case :- SALES/TRADE TAX REVISION No. - 4 of 2023

Revisionist :- The Commissioner Commercial Tax

Opposite Party :- M/S Odean Builders Pvt. Ltd.

Counsel for Revisionist :- Ravi Shanker Pandey

Counsel for Opposite Party :- Aditya Pandey,Bipin Kumar Pandey

with

Case :- SALES/TRADE TAX REVISION No. - 5 of 2023

Revisionist :- The Commissioner Commercial Tax

Opposite Party :- M/S Odean Builders Pvt. Ltd.

Counsel for Revisionist :- Ravi Shanker Pandey

with

Case :- SALES/TRADE TAX REVISION No. - 6 of 2023

Revisionist :- The Commissioner Commercial Tax

Opposite Party :- M/S Odean Builders Pvt. Ltd.

Counsel for Revisionist :- Ravi Shanker Pandey

Counsel for Opposite Party :- Aditya Pandey,Bipin Kumar Pandey

with

Case :- SALES/TRADE TAX REVISION No. - 7 of 2023

Revisionist :- The Commissioner Commercial Tax

Opposite Party :- M/S Odean Builders Pvt. Ltd.

Counsel for Revisionist :- Ravi Shanker Pandey

Counsel for Opposite Party :- Aditya Pandey,Bipin Kumar Pandey

Hon'ble Rohit Ranjan Agarwal,J.

1.

These are two sets of connected revisions. The first set of revisions

arise out of judgment and order of the Commercial Tax Tribunal,

Ghaziabad dated 07.07.2022 passed in Second Appeal No. 101 of 2022

(AY- 2013-14), Second Appeal No. 102 of 2022 (AY- 2014-15), Second

Appeal No. 82 of 2022 (AY- 2012-13), Second Appeal No. 81 of 2022

(AY- 2015-16) and Second Appeal No. 212 of 2021 (AY- 2011-12) filed

by assessee-revisionist, partly allowing the second appeal.

2.

The other set of revisions being Revision No. 3 of 2023, 4 of 2023,

5 of 2023, 6 of 2023 and 7 of 2023 have been filed by the State

challenging the judgment dated 07.07.2022 partly allowing five appeals of

SALES/TRADE TAX REVISION No. - 346 of 2022

[3]

the assessee for the relevant period.

3.

The revisions filed by assessee-revisionist being Revision No. 345,

346, 347, 348 and 349 of 2022 were admitted on 14.10.2022 on the

following question of law:-

"A. Whether on the facts and circumstances of the case the Commercial

Tax Tribunal was legally justified in holding that the turnover of the

applicant will not have to be assessed as per Section 4(3) of the Value

Added Tax Act but at the same time turnover has to be assessed as per

Rule 9 of the Value Added tax Rules?

B. Whether in the facts and circumstances of the case the Commercial

Tax Tribunal was legally justified in holding that the provision of

Section