https://www.taxtmi.com/caselaws?id=357662 The High Court, following the principles outlined in the Supreme Court ruling of M/s N.M. Goel and Co., concluded that the supply of materials by the Government to contractors constituted a sale under the U.P. Trade Tax Act. This decision allowed the revision filed by the State of Uttarakhand, setting aside the Tribunal's order and imposing tax liability on the transactions involving cement, steel, tiles, and other materials supplied to contractors. The court emphasized the necessity of a separate contract beyond property transfer to establish taxable sales in the context of works contracts. en-us Wed, 21 Feb 2018 00:00:00 +0530 Wed, 31 Jul 2019 12:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357662 The High Court, following the principles outlined in the Supreme Court ruling of M/s N.M. Goel and Co., concluded that the supply of materials by the Government to contractors constituted a sale under the U.P. Trade Tax Act. This decision allowed the revision filed by the State of Uttarakhand, setting aside the Tribunal's order and imposing tax liability on the transactions involving cement, steel, tiles, and other materials supplied to contractors. The court emphasized the necessity of a separate contract beyond property transfer to establish taxable sales in the context of works contracts. Case-Laws VAT and Sales Tax Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357662