9911796707
TMI Blog1998 (2) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... no reason whatsoever to conclude, as was urged, that Goel s case [ 1988 (10) TMI 106 - SUPREME COURT OF INDIA ] was not properly decided and that it requires reconsideration. X X X X Extracts X X X X X X X X Extracts X X X X ..... hat Goel's case [1989] 72 STC 368 (SC); [1989] 1 SCC 335 dealt with a different issue and, therefore, did not cover what is in question before us. In para 7 of the judgment in Goel's case [1989] 72 STC 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 wor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to be used for the purpose of performing the contract only. The value of such quantity of materials and stores so supplied was specified at a rate and got set-off or deducted from any sum due or to become 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 constr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... find no material difference between the contracts that we are to construe here and the contract in Goel's case [1989] 72 STC 368 (SC); [1989] 1 SCC 335. Their effect, overall, is the same. 4.. Certainly, there is no reason whatsoever to conclude, as was urged, that Goel's case [1989] 72 STC 368 (SC); [1989] 1 SCC 335 was not properly decided and that it requires reconsideration. The appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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