https://www.taxtmi.com/caselaws?id=158326 Supply of steel, cement and similar materials to contractors was treated as a taxable sale where the contract, properly construed, showed a distinct sale for consideration rather than mere departmental use of materials in works execution. Clauses requiring economical use, return of surplus material, or recovery at agreed rates did not, by themselves, negate sale when the goods were appropriated against contractor bills. The tax revisions before the Andhra Pradesh High Court therefore failed on merits. In the U.P. Sales Tax matter, the remand order was upheld because the revised proceedings were not shown to be illegal, and the matter was sent back for fresh decision on the contractual terms and evidence after notice. en-us Tue, 06 Feb 1996 00:00:00 +0530 Mon, 21 Oct 2013 13:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158326 Supply of steel, cement and similar materials to contractors was treated as a taxable sale where the contract, properly construed, showed a distinct sale for consideration rather than mere departmental use of materials in works execution. Clauses requiring economical use, return of surplus material, or recovery at agreed rates did not, by themselves, negate sale when the goods were appropriated against contractor bills. The tax revisions before the Andhra Pradesh High Court therefore failed on merits. In the U.P. Sales Tax matter, the remand order was upheld because the revised proceedings were not shown to be illegal, and the matter was sent back for fresh decision on the contractual terms and evidence after notice. Case-Laws VAT and Sales Tax Tue, 06 Feb 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158326