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TMI Blog2008 (11) TMI 627X X X X Extracts X X X X X X X X Extracts X X X X ..... facts in the present case, it is not necessary to require the petitioner to resort to the said remedy, which of course is an alternative remedy which the petitioner could have resorted to. Accordingly, we declare that respondent No. 1 is not entitled to make any deduction out of the payments to be made to the petitioner under section 27 of the Act without any transfer of property in goods being involved. The petitioner will be at liberty to take its remedies for refund of the payments already made. If any such application is made, respondent No. 3 will take a decision thereon within one month from the date of receipt thereof. - C.W.P. No. 12223 of 2008 - - - Dated:- 12-11-2008 - ADARSH KUMAR GOEL AND MITTAL L.N. , JJ. ORDER :- T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... VIII. Printing of schedule of remittance to bank 2. Reconciliation of drawing from bank 0-01 per entry The work comprises of following stages: I. The feeding of cheques II. Printing of schedule III. Posting of date of clearance of cheques, dishonour of cheques IV. Reconciliation of drawing from bank V. Printing o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... alary like basic pay, DA, HRA, CCA, etc., and recovery items like GPF (C), CPF. advance, etc. 0.01 paise per entry 6. Taking out of print of balance/sheet current (receipt side) 0-01 per set The work referred includes (a) GPF(C) and refund class IV (b) GPF (C) and refund other than class IV (c) Loan and advances (d) HRR (e) PLI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ove job/contract, no transfer of goods or sale of goods is involved, no tax was attracted. Reference was made to section 6 of the Act, which is the charging section. Gross turnover is defined in section 2(m) of the Act, to include aggregate of the amounts of sales/purchase. It is submitted that before section 6 of the Act is attracted, there has to be some sale or purchase. In the present case, it is not the case of the respondents that any sale or purchase is involved in executing the contract in question. Reliance has also been placed on a Single Bench judgment of this Court in Keshob Plants v. BSNL (C.W.P. No. 19579 of 2002 decided on August 13, 2008 See page 422 supra. ), holding that if in a works contract, no sale of goods was in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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