M/S Comfort Systems vs Commissioner Commercial Tax, U.P on 1 February, 2019
5. Clear point of distinction exists between the facts and findings recorded in the case of M/S Comfort Systems Vs. Commissioner Commercial Tax, U.P. inasmuch as in that case, it was own finding of the Tribunal that there pre-existed works contract between the assessee and contractee and that the assessee had purchased the goods from outside the State of U.P. only to execute such pre-existing contract. In the present case, the assessee has not been able to establish pre-existence of such contracts and the movement of the goods was dictated or occasioned by such contract.