https://www.taxtmi.com/caselaws?id=160369 In a works contract where cement, steel, sand and gitti were supplied or made available by the awarder or State and the contractor merely used them in execution, there was no transfer of property in goods from the contractor to the awarder, which is necessary to constitute a sale under the Rajasthan Sales Tax Act. The fact that 2% royalty was deducted from the contract amount did not create any leasehold right in the contractor or convert the use of State-owned minerals into a sale by the contractor. On that basis, the use of the materials was not a deemed sale and tax could not be levied. en-us Thu, 12 Oct 2000 00:00:00 +0530 Mon, 16 Dec 2013 17:57:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160369 In a works contract where cement, steel, sand and gitti were supplied or made available by the awarder or State and the contractor merely used them in execution, there was no transfer of property in goods from the contractor to the awarder, which is necessary to constitute a sale under the Rajasthan Sales Tax Act. The fact that 2% royalty was deducted from the contract amount did not create any leasehold right in the contractor or convert the use of State-owned minerals into a sale by the contractor. On that basis, the use of the materials was not a deemed sale and tax could not be levied. Case-Laws VAT and Sales Tax Thu, 12 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160369