https://www.taxtmi.com/caselaws?id=158469 Contractual supply of building materials to contractors and fabricators under agreed rates, with value adjusted against contract dues and ownership retained until use, constituted a sale under the Madhya Pradesh General Sales Tax Act, 1958. Applying the contractual terms and the governing sale definition, the Court held the assessee was a dealer and the transactions were taxable. The exemption notification in question applied only to purchase tax on specified goods used in construction for Government or public sector bodies; it did not extend to sales tax and could not be widened by implication. The assessee was therefore not entitled to exemption, and the tax liability on the disputed supplies was upheld. en-us Wed, 13 Dec 1995 00:00:00 +0530 Tue, 29 Oct 2013 14:26:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158469 Contractual supply of building materials to contractors and fabricators under agreed rates, with value adjusted against contract dues and ownership retained until use, constituted a sale under the Madhya Pradesh General Sales Tax Act, 1958. Applying the contractual terms and the governing sale definition, the Court held the assessee was a dealer and the transactions were taxable. The exemption notification in question applied only to purchase tax on specified goods used in construction for Government or public sector bodies; it did not extend to sales tax and could not be widened by implication. The assessee was therefore not entitled to exemption, and the tax liability on the disputed supplies was upheld. Case-Laws VAT and Sales Tax Wed, 13 Dec 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158469