https://www.taxtmi.com/caselaws?id=150788 Iron and cement supplied by a public works department under a works contract were treated as a purchase transaction where the contract required the materials to be used only for the work, their value to be adjusted by deduction from the contractor's bills, and unused materials not to be returnable as of right. On that construction, the arrangement was not a mere immediate cash supply but a transfer for the contractor's use with payment recovered through bill adjustment. The supply therefore attracted purchase tax under section 7(1) of the Madhya Pradesh General Sales Tax Act, even though the supplier was not a registered dealer. en-us Fri, 18 Jul 1975 00:00:00 +0530 Wed, 22 May 2013 16:57:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150788 Iron and cement supplied by a public works department under a works contract were treated as a purchase transaction where the contract required the materials to be used only for the work, their value to be adjusted by deduction from the contractor's bills, and unused materials not to be returnable as of right. On that construction, the arrangement was not a mere immediate cash supply but a transfer for the contractor's use with payment recovered through bill adjustment. The supply therefore attracted purchase tax under section 7(1) of the Madhya Pradesh General Sales Tax Act, even though the supplier was not a registered dealer. Case-Laws VAT and Sales Tax Fri, 18 Jul 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150788