Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1988 (10) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1988 (10) TMI 106 - SC - VAT and Sales TaxWhether the petitioner can be said to have effected entry of the goods in the local area and thereby made it liable for payment of entry tax under section 3 of the Madhya Pradesh Sthaniya Kshetra Me Mal Ke Pravesh Par Kar Adhiniyam, 1976? Held that:- The costs of materials so supplied and consumed in the construction work have been deducted from the final bill of the petitioner, showing that there was sale of those materials. If the department had not supplied those materials, the petitioner would have purchased the same from the market. This also is clear from the explanation (a)(ii) to definition of "sale" in section 2(n) of Madhya Pradesh General Sales Tax Act providing that notwithstanding anything contained in the Indian Sale of Goods Act, 1930, a sale or purchase of goods shall be deemed, for the purposes of this Act, to have taken place in the State wherever the contract of sale or purchase might have been made, if the goods are within State and in the case of unascertained or future goods, at the time of their appropriation to the contract of sale or purchase by the seller or by the purchaser, whether the assent of the other party is prior or subsequent to such appropriation of contract of sale.
|