https://www.taxtmi.com/caselaws?id=62415 Documentary evidence showed that the sleeper supplies were contracted to the Railway Sleeper Controller, with the Divisional Forest Officer making payment only as agent. On that basis, the supplies were not local sales in Orissa and the turnover addition of Rs. 75,083-24 was directed to be deleted. By contrast, round logs purchased and then converted into sized timber were treated as a different commercial commodity, and the resulting sales justified an addition to turnover for violation of the relevant Central Sales Tax provision. The matter therefore distinguishes inter-State contractual supplies from transactions involving conversion into a new commodity, with relief limited to the sleeper-supply turnover. en-us Sat, 29 May 1976 00:00:00 +0530 Mon, 23 Jan 2012 16:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=62415 Documentary evidence showed that the sleeper supplies were contracted to the Railway Sleeper Controller, with the Divisional Forest Officer making payment only as agent. On that basis, the supplies were not local sales in Orissa and the turnover addition of Rs. 75,083-24 was directed to be deleted. By contrast, round logs purchased and then converted into sized timber were treated as a different commercial commodity, and the resulting sales justified an addition to turnover for violation of the relevant Central Sales Tax provision. The matter therefore distinguishes inter-State contractual supplies from transactions involving conversion into a new commodity, with relief limited to the sleeper-supply turnover. Case-Laws VAT and Sales Tax Sat, 29 May 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=62415