1994 (5) TMI 246

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.... is engaged in the business of cleaning of boilers in plants like thermal power stations and fertiliser complexes. It carries out the work of cleaning the boilers and accessories, using chemicals like citric acid, hydrochloric acid and the like after determining the precise type of cleaning agent to be used in the particular plant, by inspection or laboratory tests. The petitioner employs its own ....

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....goods or in some other form) involved in the execution of a works contract shall be deemed to be a sale." 2.. A bare perusal of the above Explanation is sufficient to show that transfer of property in goods (whether as goods or in some other form) is the sine qua non for its application. The mere execution of a works contract does not by itself attract liability for tax under the Act unless it ....

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....C 320 (at pages 324-325); (1988) 1 KLT 568 (paragraph 12). 3.. The chemicals are being used by the petitioner only in aid of the work undertaken by it, as a cleaning agent for cleaning the boilers in the plant and they are extinguished in the process. They are not transferred to the awarder in any form, either as goods or otherwise. The work is more or less a labour contract, in which the petit....