https://www.taxtmi.com/caselaws?id=73920 Supply of iron, steel and cement by the Public Works Department to a contractor under Clause 10 was treated as a sale for tax purposes because the materials remained Government property until used in the work, their value was deducted from the final bill, and property passed on consumption or appropriation in execution of the contract. The charging provision under the Madhya Pradesh entry tax law applied to goods entering a local area for consumption, use or sale, and the statutory presumption of entry was also noted. On that footing, the transaction was not a mere custody arrangement but a taxable sale, attracting entry tax. en-us Fri, 28 Oct 1988 00:00:00 +0530 Thu, 24 Jul 2014 12:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73920 Supply of iron, steel and cement by the Public Works Department to a contractor under Clause 10 was treated as a sale for tax purposes because the materials remained Government property until used in the work, their value was deducted from the final bill, and property passed on consumption or appropriation in execution of the contract. The charging provision under the Madhya Pradesh entry tax law applied to goods entering a local area for consumption, use or sale, and the statutory presumption of entry was also noted. On that footing, the transaction was not a mere custody arrangement but a taxable sale, attracting entry tax. Case-Laws VAT and Sales Tax Fri, 28 Oct 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73920