1983 (1) TMI 224

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....company. It has a factory at Ghaziabad and head office at Delhi. The head office entered into a contract of sale for the supply of flowmore size 10 X 10" acquaseal, heavy duty, single stage, horizontal centrifugal pump specially designed for ash slurring pumping set having a rated capacity of 600 cubic metre per hour at a total dynamic head of 15 meters of water-head running at approximately 735 R....

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....f the contract, it is evident that the appellants were required to supply pumping sets complete with motors, etc., to M/s. Turner Hoare & Co. Ltd. The pumps were fitted with siemens 60 H.P., 960 RPM H.P. motors which were purchased from M/s. Siemens (India) Ltd., Bombay. Only the pumps and some of their spares were manufactured at the factory at Ghaziabad." The assessee's case that the goods we....

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....o be supplied under the contract of sale, there could be no question of treating the movement of pumping sets from Ghaziabad to Delhi head office of the company as sale transactions subject to the Central sales tax. There was no sale of the goods by the assessee to the head office. Further there was no contract of sale for pumpsets and the pumpsets were a part of the goods sold. There is a further....