TaxTMI 
TaxTMI 
1995 (10) TMI 119
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....ncrete poles. The contract was termed as `job work contract' and it provided that the raw material like Cement, H.T. Steel Wire, Mild Steel and G.I. Wires were to be supplied by the Board. It also provided that the wages of unskilled labour were to be controlled by the Board and the quality control of the goods was to be ensured by the Board. The respondents were also prohibited from fabricating any poles for any other party in their factory premises. By his order dated 28-3-1990 the Assistant Collector held that in view of the fact that Gujarat Electricity Board had complete control over the manufacturing programme and production of prestressed concrete poles and contractors were merely job workers getting labour charges for the manufactur....
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....ed by them and in terms of the conditions stipulated in the contract the wages of unskilled labour were to be controlled by the Board and complete quality control in respect of the product was also exercised by the Board. He contended that under these circumstances the Tribunal's decision in the case of Kerala State Electricity Board was distinguishable. In support of his contention he placed reliance on the Tribunal's decision in the case of Superintending Engineer v. Collector of Central Excise, reported in 1992 (59) E.L.T. 610. In support of his submission he also cited the decision of the Tribunal in the case of Andhra Pradesh State Electricity Board, Hyderabad v. Collector of Central Excise, Hyderabad, reported in 1984 (16) E.L.T. 579.....
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...., H.T. Steel Wire, Mild Steel and G.I. Wires would be supplied by the Board. (iii) The wages of unskilled labour would be controlled by the Board. (iv) The transaction would not be subject to Sales-tax under the Gujarat Sales Tax Act, 1969 as the poles would be manufactured from the Board's materials. (v) M/s. Usha would not be permitted under any circumstances to fabricate any poles for any other party in their factory premises. (vi) The quality control would also be governed by the Board." 6. On a perusal of these conditions we are inclined to agree with the Collector (Appeals) that prestressed concrete poles were being fabricated by the contractors on job work basis and apart from providing the raw material the Board ....