https://www.taxtmi.com/caselaws?id=154518 Supply of cement bags by a Government engineer to a contractor for use in executing a works contract was treated as a taxable sale under the Rajasthan Sales Tax Act, 1954. The Court applied the statutory definitions of "sale" and "dealer" and held that reservation of title in the cement with the Government did not prevent taxability where goods were supplied for price in the course of contract execution. The transaction fell within section 2(o), the turnover was liable to tax, and the contrary view of the taxing authorities was set aside. en-us Thu, 18 Jul 1985 00:00:00 +0530 Thu, 22 Aug 2013 18:18:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154518 Supply of cement bags by a Government engineer to a contractor for use in executing a works contract was treated as a taxable sale under the Rajasthan Sales Tax Act, 1954. The Court applied the statutory definitions of "sale" and "dealer" and held that reservation of title in the cement with the Government did not prevent taxability where goods were supplied for price in the course of contract execution. The transaction fell within section 2(o), the turnover was liable to tax, and the contrary view of the taxing authorities was set aside. Case-Laws VAT and Sales Tax Thu, 18 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154518