TMI Blog1990 (8) TMI 388X X X X Extracts X X X X X X X X Extracts X X X X ..... c Works Department during the period April 1, 1981 to March 31, 1983 in pursuance of contract agreements entered into between them. Civil Rule No. 20 of 1985 relates to period ending March 31, 1982 and Civil Rule No. 21 of 1985 relates to period ending March 31, 1983. On consideration of the terms of the contract these supplies were held by the sales tax authorities to be sales exigible to tax und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) which have already been heard. The decision in those cases will govern the present cases also. The decision* in the aforesaid cases has since been delivered. It has been held that supplies of bricks made in pursuance of the contracts in question amounted to sales exigible to sales tax under the Act. It has also been held that the supplier was not entitled to claim any deduction on account of any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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