9911796707
TMI Blog1998 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellant. -------------------------------------------------- ORDER The High Court, in the judgment and order under appeal, has found that the clauses of the cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 appellant." Again, in para 8 (page 379 in STC) it is said: "The question, therefore, is whether there was sale of goods in view of the contract between the parties whereunder the c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... me 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, there was passing of the property in the goods to the assessee from the PWD. By appropriation and by the agreement, there was a sale as envisaged in terms of clause (10) set out hereinbefo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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