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TMI Blog1989 (5) TMI 306X X X X Extracts X X X X X X X X Extracts X X X X ..... visions of the U.P. Avas Evam Vikas Parishad Adhiniyam. It is controlled and supervised by the State Government. It was carrying on the work of the construction of residential houses and is also acquiring, holding and disposing of the immovable property. That the assessee with a view to discharge its duties regarding acquisition of the land and construction of the buildings, entered into contracts with various contractors who have constructed the buildings/houses in accordance with the specifications and the directions of the assessee under the strict supervision and control of the assessee. Under the terms of the contract entered into between the assessee and the contractors, it has been provided that cement and steel shall be issued by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rned counsel for the assessee is that he was not dealer as defined under the U.P. Sales Tax Act and the supplies made by him could not be termed as sale and were not exigible to sales tax. I have heard Sri V.M. Sahai, learned counsel appearing on behalf of the Revenue and Sri Bharatji Agarwal, learned counsel appearing on behalf of the assessee. The sole question which requires consideration in these two revisions is as to whether the cement and steel supplied by the assessee to its various contractors could be termed as sale and was liable to tax or it was a works contract. To decide the said question it is pertinent to refer to certain terms of the contracts entered into between the assessee and the various contractors. In this connectio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uble the stock rates." The learned counsel for the assessee has vehemently urged that the assessee was carrying on the works of the constructions of residential houses and the material supplied by the assessee to the contractors could not be termed as sale and as such the view taken by the authorities is wholly illegal and deserves to be quashed. In support of this contention he placed reliance on a decision of this Court rendered by me in Hindustan Housing Factory v. Commissioner of Sales Tax [1989] 75 STC 233; 1989 UPTC 468 and urged that the facts of the present case and that of Hindustan Housing Factory v. Commissioner of Sales Tax [1989] 75 STC 233 (All.); 1989 UPTC 468, are identical and the Tribunal has not properly applied its mind ..... X X X X Extracts X X X X X X X X Extracts X X X X
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