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TMI Blog2018 (3) TMI 1365X X X X Extracts X X X X X X X X Extracts X X X X ..... re it was held that The costs of materials so supplied and consumed in the construction work have been deducted from the final bill of the petitioner, showing that there was sale of those materials. If the department had not supplied those materials, the petitioner would have purchased the same from the market. The Tribunal to the extent it is impugned is set aside and the order of the Assessing Officer restored - revision allowed. - Commercial Tax Revision No. 15 of 2009 - - - Dated:- 21-2-2018 - Hon ble K.M. Joseph, C.J. And Hon ble Sharad Kumar Sharma, JJ. Mr. Mohit Malekhi, Brier Holder for the State of Uttarakhand /appellant Mrs. Bina Pandey, Standing Counsel for the State of U.P./ respondent JUDGMENT K. M. Jo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... randum, which is filed by the respondent, we noticed that the following grounds were taken inter alia: 2. That the assessing authority assessed the gross and net turnover ₹ 28,53,299.00 and ₹ 28,53,299.00 to tax ₹ 3,15,531.90 against the admitted tax ₹ 34,110.00. 3. That our division have received all the material from other Division of deptt. So our division is not liable for tax liabilities. 4. That the diles was received from Division-2 Division-3 U.G.C. Roorkee, and Cement Steel is also received from Divison okhla. In support of evidence have produce the certificate of okhla Division. That the transfer of goods from one Division to another division Commissioner Circular No. (94-95)1474/Trade ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the billing of the Dalla Cement Factory and the payment of price was a method of accounting adopted by the two units of the State Government and method of accounting would not alter at the true character of transactions. 7. We would think that the question must be decided with reference to the decision rendered by the Hon ble Apex Court later on by its judgment on 28.10.1988 reported in (1989) 1 SCC 335, M/s N.M. Goel and Co. vs. Sales Tax Officer, Rajnandgaon and Another. Therein, the Court noted that the appellant was a building contractor and registered dealer under the Madhya Pradesh General Sales Tax Act. The C.P.W.D. invited tenders for construction of foodgrain godown. In the tender submitted by the appellant the prices of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... separate and distinct- apart from mere passing of the property where a party purchases or procures goods from the Government. Mere passing of property from the contractor to the Government would not suffice. There must be sale of good. The primary object of the bargain judged in its entirely must be viewed. In the instant case, Clause (10) is significant as we have set out hereinbefore. For the purpose of performance, the contractor was bound to procure materials. But in order to ensure that quality materials are procured, the PWD undertook to supply such materials and stores as from time to time required by the contractor to be used for the purpose of performing the contract only. The value of such quantity of materials and stores so suppl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er as goods or in some other forms) involved in the execution of a works contract. The word dealer undoubtedly includes the Government. Section 2 (c) (iv) of the U.P. Trade Tax Act, 1948 reads as under: (iv) a Government which, whether in the course of business or otherwise buys, sells, supplies or distributes goods, directly or otherwise for cash or for deferred payment or for commission, remuneration or other valuable consideration. 13. Finally, in fact, it is admitted by Mrs. Beena Pandey, learned Standing Counsel for the State of U.P. that the respondent is a registered dealer. Therefore, we see no reason to not apply the principle laid down by the Hon ble Apex Court in M/s N.M. Goel and Co. (supra). In fact, we also notice ..... X X X X Extracts X X X X X X X X Extracts X X X X
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