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2007 (9) TMI 550 - ALLAHABAD HIGH COURTWhether the supply of material to the contractor amounts to sale? - Held that:- Supply of the material to the contractor is a sale in a case where while making the payment to the contractor the value of the goods are deducted. Therefore, the order of the Tribunal treating the supply of the materials to the contractors as a sale is upheld. See N.M. Goel & Co. v. Sales Tax Officer, Rajnandgaon [1988 (10) TMI 106 - SUPREME COURT OF INDIA ] Now coming to the question of the estimate of the turnover, perusal of the order of the Tribunal reveals that the Tribunal has simply confirmed the estimate of the turnover without considering the necessary details, namely, opening stock, purchases made from outside the State of U.P. and the closing stock. Even though, the supply of the materials to the contractors could not be furnished, but in the absence of such details, for the purposes of estimate, the opening stock, purchases made outside the State of U.P. and the closing stock are the relevant materials to be considered for each year.In view of the above, the Tribunal is directed to adjudicate the issue of determination of the turnover after taking into account the opening stock, purchases made outside the State of U.P. and the closing stock for each year. Revisions allowed in part
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