TaxTMI 
TaxTMI 
2005 (9) TMI 123
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....nder Notification No. 59/90-C.E., dated 20th March 1990 when the notification speaks of building and not bridges in the light of the amendment carried out by the Notification No. 51/95. 2. We have heard both sides. We find that the Commissioner has relied upon the decision of the Apex Court in the case of Andhra Pradesh State Electricity Board v. Collector of Central Excise, Hyderabad - 1994 (70) E.L.T. 3 (S.C.) holding that prestressed cement concrete poles were "goods" and the decision in the case of Narne Tuleman Manufacturing Pvt. Limited, Hyderabad v. Collector of Central Excise, Hyderabad - 1988 (38) E.L.T. 566 (S.C.) = AIR 1989 SC 79 and Bhor Industries Limited v. Collector of Central Excise - 1989 (40) E.L.T. 280 (S.C.) to su....
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....ct that the nature of the contract entered into between M/s. Konkan Railway Corporation Limited and M/s. B.E. Billimoria & Company Private Limited was works contract, which was indivisible, and the supply of material is only accessory to the performance of contract for work and labour. We note that the decision of Hon'ble Madras High Court in the case of M/s. Richardson and Cruddas Limited v. The State of Madras - 1965 (16) STC 826 has relied upon the decision of the Apex Court in the case of the State of Madras v. Gannon Dunkerley and Co. Ltd. - 1958 STC 353 (S.C.) holding that (sic.) no sales tax cannot be levied on the amount received under works contract by the Building Contractor even though he had supplied goods for the construction o....
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....y of goods that may take place under any of the transactions referred to in sub-clauses (a) to (f) of clause 29A wherever such transfer, delivery or supply becomes subject to levy of sales tax. The Court held the expression includes a tax on the transfer of property in goods in the execution of a works contract also. In the light of this decision and having regard to the fact that period in dispute in the present case is subsequent to the 46th Amendment to the constitution, we apply the ratio of the above said decision to hold that, even though the contract between M/s. Konkan Railway Corporation Limited and the appellants in the present appeals was construction of bridges, excise duty is leviable on PSC girders involved in the execution of....