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1968 (11) TMI 85 - SC - VAT and Sales Tax
Whether or not the Madhya Pradesh Electricity Board is a dealer within the meaning of section 2(c) of the C.P. and Berar Sales Tax Act, and section 2(d) of the Madhya Pradesh General Sales Tax Act, 1958, in respect of its activity of generation, distribution, sale and supply of electrical energy?
Whether or not steam is salable goods and if they are salable goods is the turnover representing the supply thereof liable to be assessed to sales tax in the hands of the assessee?
Held that:- Appeal partly allowed. On the findings of the Tribunal and the High Court we are of the opinion that the arrangement relating to supply of steam in return for the water supplied by the mills on payment of actual cost was not one of sale but was more in the nature of a works contract.
In the result the answer of the High Court to the first question is discharged and it is held that the Electricity Board is a "dealer" within the meaning of the relevant provisions of the two Acts in respect of its activities of generation, distribution, sale and supply of electric energy.