1967 (8) TMI 105

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....vision petitions is the exercise of revisional power by the Deputy Commissioner of Commercial Taxes under section 21(2) of the Mysore Sales Tax Act in respect of an assessment made by the Commercial Tax Officer for the years 1960-61 and 1961-62. The petitioner before us is a dealer called the Eastern Engineering Works. There was a contract between the petitioner and other concerns for the insta....

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....tigation which he made under section 21(1) thus: "Considering the nature of the contracts executed by the assesseeconcern and after examining the books of accounts and other documents produced, a notice was issued proposing to treat the supply of electrical goods consumed in carrying out such contracts as first sales made by the assessee-concern in so far as they relate to inter-State purchases....

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....aken by the petitioner for the payment of a consolidated sum of money for the work done and for the goods supplied and consumed during such execution, there was no power in the Deputy Commissioner to separate the contract into distinct contracts which were not actually entered into between the parties. It is now clear from a trilogy of decisions of the Supreme Court that in a case where there i....

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....or the Sales Tax Appellate Tribunal recorded a finding that there was a contract for the sale of specific goods for a price or that the property in those goods passed when they were delivered in pursuance of the contract. What in fact they did was to reconstruct a contract on the basis of the contracts which the parties had made, in the belief that a contract of sale can be so reconstructed if the....