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2009 (7) TMI 1160 - BOMBAY HIGH COURTWhether, on the facts and in the circumstances of the case, the Maharashtra Sales Tax Tribunal was justified in holding that the activity of manufacture and supply of "flange assembly" to Telco carried out by M/s. Auto Comp Corporation is not a transaction of "sale" as contemplated under section 2(28) of the Bombay Sales Tax Act, 1959? Whether, on the facts and in the circumstances of the case, the Maharashtra Sales Tax Tribunal was justified in holding that the activity of manufacture and supply of "flange assembly" is a sale under section 2(l) of the Maharashtra Sales Tax on the Transfer of Property in Goods involved in the Execution of Works Contracts (Re-enacted) Act, 1989? Held that:- Since the property in the goods (material used for production of innerflange) by the respondent in the execution of the contract of converting the steel plates into an assembly-flange is transferred to Telco, it would undoubtedly amount to a sale as held by the Tribunal. We see no error in the view taken by the Tribunal. The question as framed would not arise. Consequently, we decline the application.
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