1955 (11) TMI 28

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..... Sales Tax Act. Their case is that they undertook to do earth work for closing of "Kalia Ghai" in Prachi left embankment. The final bill submitted by them shows that the work consisted, partly of earth work and partly of supply of rubbles and Sal Ballas. Obviously the supply of rubbles and Sal Ballas would constitute sale of goods, and it is liable to tax. Items 1 and 2 of the final bill, as would .....

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..... d all that was paid was for the labour of removing earth from one place to another. It is also likely that in the case of the closing of a breach in an embank- ment, earth belonging to Government is usually used. There is no reason to think, in the absence of further materials, that in this parti- cular case the earth was brought from a distant place or was separately charged for by the contractor .....

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