1972 (10) TMI 111

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..... n that arises in all the above cases is whether the supply of pebbles by the respondent to the Neyveli Lignite Corporation during the assessment years in question amounts to a sale or whether it partakes the character of works contract. In these cases, the respondent had entered into an agreement with the Neyveli Lignite Corporation to procure pebbles from certain portions of the Government land, .....

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..... amounted to a sale. But the learned counsel for the respondent contends that the above decision requires reconsideration, in view of the subsequent decision of the Supreme Court in Commissioner of Sales Tax v. Purshottam Premji[1970] 26 S.T.C. 38 (S.C.). What is contended by the learned counsel is that the main reason for holding the transaction of supply of pebbles to be a sale in Muthurama Reddi .....

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..... pared from the stones quarried from the quarries belonging to the railway would amount to a sale, their Lordships of the Supreme Court expressed the view that the payment of seigniorage fee by itself would not be sufficient to make the assessee owner of the ballast, as the same always continued to be the property of the railway. We are not able to construe that decision as laying down that the pay .....

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