2008 (7) TMI 932

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....d of by a common judgment. The argument was advanced with the reference to the T.T.R. No. 354 of 2001. A number of points have been raised in the memo of revision but the counsel for the applicant has confined his submission to only one question as to whether the transaction in question amounts to "sale " within the meaning of section 2(h) of the U.P. Trade Tax Act, 1948 relevant to the....

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....y the order under revision. The question mooted in these revisions is whether the supply of cast iron scrap, free of cost, to such contractors from whom the sleepers were purchased ultimately amounted to "sale" or not. The same controversy inter se parties came up for consideration before this court in a bunch of revisions such as Revision No. 851 of 1999 and others. This court by the ....