https://www.taxtmi.com/caselaws?id=162333 Cement supplied by a Government department to its contractors for departmental work was not a sale under the U.P. Sales Tax Act, 1948 because the contract kept the materials under the department's control, prohibited the contractor from removing them at will, and allowed the department to take back unused stock at the lower of issue rate or market rate. On those terms, the supply did not satisfy the statutory definition of sale in section 2(h), and earlier authority supported the same view. The departmental supply of cement was therefore not liable to sales tax. en-us Thu, 21 Jul 2005 00:00:00 +0530 Mon, 24 Feb 2014 18:52:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162333 Cement supplied by a Government department to its contractors for departmental work was not a sale under the U.P. Sales Tax Act, 1948 because the contract kept the materials under the department's control, prohibited the contractor from removing them at will, and allowed the department to take back unused stock at the lower of issue rate or market rate. On those terms, the supply did not satisfy the statutory definition of sale in section 2(h), and earlier authority supported the same view. The departmental supply of cement was therefore not liable to sales tax. Case-Laws VAT and Sales Tax Thu, 21 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162333