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TMI Blog1998 (9) TMI 532X X X X Extracts X X X X X X X X Extracts X X X X ..... tant case, the assessees owned shuttering. They transferred the shuttering for consideration to builders and building contractors for use in the construction of buildings. There can, therefore, be no doubt that the requirements of a deemed sale within the meaning of the abovementioned provision of the said Act are satisfied. - Civil Appeal No. 78, 79 of 1996, - - - Dated:- 1-9-1998 - BHARUCHA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... requiring them to pay sales tax on such hire charges and assessment orders were then so made. The assessment order in the case of M/s. DD Shuttering recorded that the assessee dealt in shuttering materials used in the construction of buildings and received hire charges from its various customers. The hire charges received by it were sales within the meaning of section 2(l)(iv) of the said Act. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purchase of goods other than newspapers..... . Article 366 sets down definitions for the purposes of the Constitution. Clause (29A) thereof refers to tax on the sale or purchase of goods and it includes (d) a tax on the transfer of the right to use any goods for any purpose (whether or not for a specified period) for cash, deferred payment or other valuable consideration . In the submission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e 366 is to be found only in entry 54 and not outside it. 4.. The language used in section 2(j)(iv) and 2(l)(iv) of the said Act is the language used in article 366(29A)(d), section 2(j) dealing with purchase and section 2(l) with sale. The argument before us is, therefore, not an argument on the constitutionality of these provisions of the said Act but of their interpretation and the applicati ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a right to use goods for consideration, the requirement of the abovementioned provision of the said Act is satisfied and there is deemed to be a sale. In the instant case, the assessees owned shuttering. They transferred the shuttering for consideration to builders and building contractors for use in the construction of buildings. There can, therefore, be no doubt that the requirements of a de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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