https://www.taxtmi.com/caselaws?id=183416 Contractual supply of cement, steel and explosives to contractors at fixed rates, with the goods to be consumed in execution of the work and their value recovered from contractor bills, fell within the inclusive definition of sale under Section 2(m) of the Sikkim Sales Tax Act, 1983. The Court treated the arrangement as a deemed sale, covering transfer of property in goods involved in a works contract and transfer of the right to use goods. The petitioner's reliance on bailment principles was rejected because the agreements showed taxable supply rather than mere custody, and the cited authority on absence of transfer of the right to use goods was inapplicable. The assessment was therefore upheld. en-us Wed, 03 Jun 2015 00:00:00 +0530 Wed, 08 Jun 2016 17:29:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=183416 Contractual supply of cement, steel and explosives to contractors at fixed rates, with the goods to be consumed in execution of the work and their value recovered from contractor bills, fell within the inclusive definition of sale under Section 2(m) of the Sikkim Sales Tax Act, 1983. The Court treated the arrangement as a deemed sale, covering transfer of property in goods involved in a works contract and transfer of the right to use goods. The petitioner's reliance on bailment principles was rejected because the agreements showed taxable supply rather than mere custody, and the cited authority on absence of transfer of the right to use goods was inapplicable. The assessment was therefore upheld. Case-Laws VAT and Sales Tax Wed, 03 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=183416