https://www.taxtmi.com/caselaws?id=300754 Supply of explosives by an assessee to contractors for use in mining operations was treated as a taxable sale under the Rajasthan Sales Tax Act, 1994 because property in the goods passed for consideration, including in the course of execution of the works arrangement. The fact that the explosives were consumed in the work, or that resale was restricted under the licence, did not alter the statutory character of the transfer. The assessee could not rely on concessional procurement declarations to avoid differential tax, as the goods were transferred to contractors rather than used by the assessee itself in the manner required. Interest was also held recoverable on the unpaid tax shortfall from the prescribed default date. en-us Fri, 29 Feb 2008 00:00:00 +0530 Wed, 23 Feb 2022 10:13:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300754 Supply of explosives by an assessee to contractors for use in mining operations was treated as a taxable sale under the Rajasthan Sales Tax Act, 1994 because property in the goods passed for consideration, including in the course of execution of the works arrangement. The fact that the explosives were consumed in the work, or that resale was restricted under the licence, did not alter the statutory character of the transfer. The assessee could not rely on concessional procurement declarations to avoid differential tax, as the goods were transferred to contractors rather than used by the assessee itself in the manner required. Interest was also held recoverable on the unpaid tax shortfall from the prescribed default date. Case-Laws VAT and Sales Tax Fri, 29 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300754