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2018 (3) TMI 1365 - HC - VAT and Sales TaxWhether the Commercial Tax Tribunal has erred in law in holding that supply of cement, steel and bricks etc. to the contractors by the Government Department, for which cost is deducted from the bills of the contractors, does not amount to sale’ and is it not liable to tax? Held that: - it is admitted by Mrs. Beena Pandey, learned Standing Counsel for the State of U.P. that the respondent is a registered dealer - there is no reason to not apply the principle laid down by the Hon’ble Apex Court in M/s N.M. Goel and Co. [1988 (10) TMI 106 - SUPREME COURT OF INDIA], where it was 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. The Tribunal to the extent it is impugned is set aside and the order of the Assessing Officer restored - revision allowed.
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