https://www.taxtmi.com/caselaws?id=164666 Free supply of cast iron scrap by the assessee to contractors for manufacture and supply of railway sleepers did not amount to a "sale" within the meaning of section 2(h) of the U.P. Trade Tax Act, 1948. Following an earlier decision on the same kind of transaction, the Court treated the transfer as outside the statutory definition of sale and, as a result, held that no sales tax liability arose on that supply. en-us Tue, 01 Jul 2008 00:00:00 +0530 Tue, 29 Apr 2014 10:10:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164666 Free supply of cast iron scrap by the assessee to contractors for manufacture and supply of railway sleepers did not amount to a "sale" within the meaning of section 2(h) of the U.P. Trade Tax Act, 1948. Following an earlier decision on the same kind of transaction, the Court treated the transfer as outside the statutory definition of sale and, as a result, held that no sales tax liability arose on that supply. Case-Laws VAT and Sales Tax Tue, 01 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164666