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TMI Blog1955 (9) TMI 51X X X X Extracts X X X X X X X X Extracts X X X X ..... , as extended to the State of Vindhya Pradesh is the charging section. The definition of "dealer" includes a person who carries on the business of "supplying goods"; "contract" includes the carrying out construction, improvement or repair of any building, road, bridge or other immovable property; "goods" include all materials to be used in the construction, improvement or repair of immovable property. "Sale" is defined as follows: " 'Sale' with all its grammatical variations and cognate expressions means any transfer of property in goods for cash or deferred payment or other valuable consideration, including a transfer of property in goods made in the course of the execution of a contract, but does not include a mortgage, hypothecation, cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h contracts as may be prescribed. Rule 7 which prescribes this proportion reads"Taxable turnover in respect of contracts.-In calculating the sale price for the purpose of sub-clause (ii) of clause (h) of section 2 of the Act, a dealer may be permitted to deduct from the amount payable to him as valuable consideration for carrying out a contract, a sum not exceeding such percentages as may be fixed by the Commissioner for different areas subject to the following maximum percentages, namely: (a) In the case of an electrical contract ... 20% (b) In the case of structural contract ... 30% (c) In the case of sanitary or gas contract ... 33 1/3% Page No: 162 (d) In the case of overhaul or repair of any motor vehicle ... ... ... 60% (e) In the cas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not be recovered from him under the assessment order dated 23rd March, 1955. The amount assessed on his hardware business can be recovered and the stay order in respect of it is discharged. In writ petition No. 63 a sum of Rs. 151-9-0 was assessed in respect of other sales and a sum of Rs. 1,198-4-0 in respect of contract business. I declare the assessment of Rs. 1,198-4-0 on the contract business to be illegal. A sum of Rs. 315-12-3 is still outstanding against the petitioner. I direct that this sum shall not be recovered from him on the basis of the assessment order dated 3rd September, 1952. In writ petitions Nos. 64 and 65 the assessments related to contract business alone. I declare them to be illegal and direct that the balance outs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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