Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram

TMI Blog

Home

1998 (2) TMI 480

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... equires reconsideration. - Civil Appeal No. 16643-16650 of 1996, 624, 652, 180-183, 6312-6315 of 1997, - - - Dated:- 18-2-1998 - BHARUCHA S.P. AND JAGANNADHA RAO M. JJ. K. Ram Kumar, Y Subha Rao and Ms. Santhi Narayanan, Advocates, for the respondent. V.R. Reddy, Additional Solicitor-General, V.A. Mohta, Senior Advocate (P. Srinivas and A.K. Gupta, Advocates, with then) for the app .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ] 72 STC 368 (SC); [1989] 1 SCC 335 dealt with a different issue and, therefore, did not cover what is in question before us. In para 7 of the judgment in Goel s case [1989] 72 STC 368 (SC) at page 378; [1989] 1 SCC 335 it is said: The question, therefore, was whether there was sale of iron, steel and cement by the PWD while supplying those materials for the construction work undertaken by the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... for the purpose of performing the contract only. The value of such quantity of materials and stores so supplied was specified at a rate and got set-off or deducted from any sum due or to become due thereafter to the contractor. For this reason it was held that there was a sale, liable to tax. It was said: In the instant case, by use or consumption of materials in the work of construction .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... d no material difference between the contracts that we are to construe here and the contract in Goel s case [1989] 72 STC 368 (SC); [1989] 1 SCC 335. Their effect, overall, is the same. 4.. Certainly, there is no reason whatsoever to conclude, as was urged, that Goel s case [1989] 72 STC 368 (SC); [1989] 1 SCC 335 was not properly decided and that it requires reconsideration. The appeals are .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

 

 

 

 

Quick Updates:Latest Updates