https://www.taxtmi.com/caselaws?id=158980 The judgment upheld the Sales Tax Tribunal's decision that the supply of building materials by a State Government Corporation to contractors constituted a sale subject to sales tax under the U.P. Sales Tax Act. Despite arguments by the Corporation that the supply was for quality construction purposes and not a sale, the court emphasized the transfer of property and consumption of goods in construction activities, following precedents and contract terms to determine tax liability. The revision petitions were dismissed, and parties were directed to bear their own costs. en-us Thu, 14 Sep 1995 00:00:00 +0530 Tue, 12 Nov 2013 14:51:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158980 The judgment upheld the Sales Tax Tribunal's decision that the supply of building materials by a State Government Corporation to contractors constituted a sale subject to sales tax under the U.P. Sales Tax Act. Despite arguments by the Corporation that the supply was for quality construction purposes and not a sale, the court emphasized the transfer of property and consumption of goods in construction activities, following precedents and contract terms to determine tax liability. The revision petitions were dismissed, and parties were directed to bear their own costs. Case-Laws VAT and Sales Tax Thu, 14 Sep 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158980