TaxTMI 
TaxTMI 
TaxTMI 
2018 (12) TMI 230
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....titute inter-state sales within the meaning of the expression under the Central Sales Tax Act, 1956. 2. The Assessee is engaged in the business of supply, erection, commissioning and installation of lifts/elevators in various classes of places including residential buildings, government offices and hospitals. It is also a registered dealer under the provisions of Delhi Sales Tax Act, 1975. It, however, has its manufacturing facilities at Mumbai, where its components are produced. The Mumbai unit also stores the products so manufactured. The Delhi Sales Tax Authorities sought to assess transactions for three distinct periods covering Assessments Years 2002-2003, 2003-2004 & 2004-2005. The Assessing Authority sought to hold that the burden o....
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.... constitute interstate sale and are to be treated as such. 26. Ld FAA rejecting the appeals has observed that:- (i) The dealer has entered into works contract with various contractee in Delhi for supply and installation of elevators / lifts. The contractee have deducted TDS, which supports the arguments of revenue that the transactions entered into by the dealer are not central sales but the works contract executed in Delhi. (ii) As held in the case of Builders Association:- "Ordinarily unless there is a contract to the contrary in the case of works contract the property in the goods used in the construction of a building passes to the owner of the land on which the building is constructed, when the goods or materials used are inc....
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.... shall pass to you when all payments for such elevator are received. We shall retain the right to lien and the right to retake possession of the elevator or any part thereof at your cost if default is made by you in any of the payments, irrespective of the manner of attachment to the realty, the acceptance of notes, extension of time for payment, or any security which we might hold, or the sale, mortgage or lease of the premises. This will be without prejudice to our right to recover the unpaid amounts and interest by any means or process or proceedings whatsoever. We shall be entitled to recover from you legal expenses incurred in collecting payments hereunder. Page 7 clause 11 Whenever, either in our quotation or in our correspondence, a....
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.... specific goods are to be used in installation of lifts and these are to be procured from Bombay or elsewhere i.e. there is no privity of contract to send the ports from Bombay Office. Company is manufacturing standard type elevators/ lifts shown in its price list catalogue. The lifts are not being manufactured as per specifications of any particular customer can be delivered / sold to any customer. Hence it was not a 3(a) sale as defined under CST Act, 1956. 27. Appellant has placed on record copy of a contract giving specification for supply, installation and commissioning of elevator at the customer's site at 8, Vaishali, Pitampura Delhi is submitted. The proposal contains detailed specifications of the lifts as ordered by the New D....
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....ITON INDICATOR AT ALL FLOORS BATTERY OPERATED ALARM BELL & EMERGENCY LIGHT DIGITAL CAR POSITION INDICATOR IN CAR FIREMAN'S SWITCH AT GROUND FLOOR MACHINE, MOTOR, CONTROLLER, GOVERNOR, GENERAL RAIL GIDES CAR FRAME, CAR SAFETY COUNTER WEIGHT, SPRING BUFFERS, ROPES, RETIRING CAM HOISTWAY INTERLOCKS, TRAVELLING CABLES AND WIRING ETC, WILL BE PROVIDED 28. Bills enclosed showing transfer of the goods bearing the contract reference number, while show OTIS Elevator Himalaya House as the Consignee, the site address is shown as OTIS REP: WADHWA COMPLEX, 8 Vaishali, Pitampura, New Delhi. 29. In Sahney Steel and Press Works Ltd and another, Vs CTO and Others (1985) 60 STC 301 and English Electric Company of India Ltd Vs The Deputy Commercial T....