2005 (7) TMI 628

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..... f the U.P. Sales Tax Act, 1948, is directed against the judgment and order dated July 31, 1991, passed by the Sales Tax Tribunal, Haldwani. 3.. The only question involved in this revision is whether cement supplied by the Public Works Department (Government department) to its contractors for completion of its work, is sale for the purposes of the U.P. Sales Tax Act, 1948. 4.. This revision pert .....

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..... or the current market rate whichever is less: 5.. Provided always that the contractor shall not be entitled to any compensation for damages caused or loss sustained by him due to not or late supply of materials of stores by the Engineer-in-charge for the reasons beyond his control." The aforesaid terms of the contract clearly show two things: (1) That the assessee (Government Department), .....

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