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TMI Blog1967 (8) TMI 105X X X X Extracts X X X X X X X X Extracts X X X X ..... section 21(2) of the Mysore Sales Tax Act in respect of an assessment made by the Commercial Tax Officer for the years 1960-61 and 1961-62. The petitioner before us is a dealer called the Eastern Engineering Works. There was a contract between the petitioner and other concerns for the installation of electrical fittings, which, according to the finding of the Deputy Commissioner, "involved supp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e assesseeconcern and after examining the books of accounts and other documents produced, a notice was issued proposing to treat the supply of electrical goods consumed in carrying out such contracts as first sales made by the assessee-concern in so far as they relate to inter-State purchases." On the basis of his conclusion that the contract could be separated into two portions, one relating to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... pplied and consumed during such execution, there was no power in the Deputy Commissioner to separate the contract into distinct contracts which were not actually entered into between the parties. It is now clear from a trilogy of decisions of the Supreme Court that in a case where there is a contract for the execution of a work which involves the supply of materials which are consumed in the exe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ds for a price or that the property in those goods passed when they were delivered in pursuance of the contract. What in fact they did was to reconstruct a contract on the basis of the contracts which the parties had made, in the belief that a contract of sale can be so reconstructed if there was in the contract for the execution of a work, a stipulation for the supply of goods to be used during s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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