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2004 (8) TMI 114 - SUPREME COURTWhether a supply of materials by the Union of India to its contractors under agreements of works contract would amount to a sale so as to attract the provision of the Sales Tax Act? Held that:- Union is not exempted from the levy of indirect tax under Article 285 of the Constitution.The levy under the local Act being a single point tax and the appellant having suffered the same when it purchased the material in question and same material cannot be subjected to another levy on its transfer to the contractor. This argument requires consideration of factual matrix of the case concerned, whether the levy in question is a single point tax and material purchased by the appellants had suffered the levy at the point of purchase by appellants or not are matters to be decided by the authorities concerned and if the same is not already decided and has not become final, it will be open to the appellants to urge this question before the appropriate authorities. For the reasons stated above these appeals fail and are dismissed.
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