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2018-VIL-157-UTR COMMISSIONER, COMMERCIAL TAX, UTTARAKHAND Vs EXECUTIVE ENGINEER, UPPER GANGES CANAL U.P. Trade Tax Act, 1948 

Whether the tribunal erred in law in holding that supply of cement, steel and bricks etc. to the contractors by the Government Department, for which cost is deducted from the bills of the contractors, does not amount to sale and is it not liable to tax.

HELD - in a transaction of this type there is no inherent sale. However, a sale inheres from the transaction - the Tribunal was in error in taking the view that no tax to be paid on the sale of imported cement, sheet piles & steel and sale of self-manufactured tiles - the definition of sale under the Section 2h of the Act, includes transfer of property in goods involved in the execution of a works contract.

The word ‘dealer’ undoubtedly includes the Government - The assessment order in so far it relates to the tax levied in respect of the imported cement, sale of imported sheet tiles & steel and self-manufactured tiles is restored and revision is allowed.

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