TaxTMI 
TaxTMI 
2004 (7) TMI 633
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....d not accept any tax liability as it claimed that the said turnover be treated as works contract. The Sales Tax Officer treated the said turnover as contract of sale and imposed the sum of Rs. 34,780 as tax on the turnover of Rs. 5,83,000. This assessment order has been confirmed by the appellate authority with the small modification that the amount of tax was enhanced by Rs. 100. The appellate order has been confirmed by the Tribunal in the second appeal, by the order under revision. The applicant during the assessment year in question has entered into two contracts one with U.P. Co-operative Sugar Factories Federation Limited dated June 14, 1984 for the supply of one number vacuum crystalliser of 30 tons capacity and the another with M/s....
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....n a coat of paint and mark properly before leaving work for erection and fitting at the site of the purchasers. The applicant was required not only to supply the goods in question but to erect and fit it at the site of the purchasers. The contract was not complete unless the work of erection and fitting is completed by the applicant's staff. However the Tribunal has held that the terms of the contract that the whole equipment was to be assembled and given a coat of paint and mark properly shows that the goods to be supplied by the applicant were complete at their factory site. This finding of the Tribunal is not in accordance with the judgment of the Supreme Court given in the case of Ram Singh & Sons Engineering Works v. Commissioner ....
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....e erected and fitted at the site of the purchaser. The vertical juice heater came into existence after its erection and commission at the purchaser's site by the dealer and it has come into existence as an unit. There is no transfer of property in the goods by the manufacturer to the purchaser as a chattel. It is essentially a transaction for fabricating component parts and fixing them on the premises of the purchaser so as to constitute a vertical juice heater. The finding of the Tribunal with regard to the contract with M/s. Dhampur Sugar Mills accordingly is set aside. It is held that it was a case of works contract and not for the supply of goods. The aforesaid revision was connected with the S.T.R. No. 1184 of 1993 and S.T.R. No.....