1998 (2) TMI 480

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..... AND JAGANNADHA RAO M. JJ. K. Ram Kumar, Y Subha Rao and Ms. Santhi Narayanan, Advocates, for the respondent.   V.R. Reddy, Additional Solicitor-General, V.A. Mohta, Senior Advocate (P. Srinivas and A.K. Gupta, Advocates, with then) for the appellant.   --------------------------------------------------   ORDER   The High Court, in the judgment and order under a....

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....7 of the judgment in Goel's case [1989] 72 STC 368 (SC) at page 378; [1989] 1 SCC 335 it is said: "The question, therefore, was whether there was sale of iron, steel and cement by the PWD while supplying those materials for the construction work undertaken by the appellant." Again, in para 8 (page 379 in STC) it is said: "The question, therefore, is whether there was sale of goods in view....

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....e and got set-off or deducted from any sum due or to become due thereafter to the contractor." For this reason it was held that there was a sale, liable to tax. It was said:   "In the instant case, by use or consumption of materials in the work of construction, there was passing of the property in the goods to the assessee from the PWD. By appropriation and by the agreement, there was a....