2000 (10) TMI 932

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..... ircumstance, therefore are being heard and decided together by this common order. 3.. The facts of the case are that the respondent-assessee in each case is engaged in business of construction on contract. 4.. The facts found by the Tribunal affirming decision of the Deputy Commissioner of Commercial Taxes are that under the terms of contract the assessees were supplied with cement and steel d .....

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..... goods from the executor of the contract to the awarder of contract. Such utilisation of the goods supplied by the awarder himself cannot be considered to be deemed sale within the meaning of definition of "sale" given under the Rajasthan Sales Tax Act. The fact whether the goods in question were supplied to the awarder by the assessee-respondent and that the mines from which such material in quest .....

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..... ls at the direction of owner of minerals from the mine site for the purpose of its use in execution of works for the State Government, the owner does not result in vesting of any right to such goods in the contractors, which he could transfer to the awarder. The fact that State Government had devised a methodology getting royalty on such minerals from the contractor, by deducting the same from con .....

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