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Transfer of Goods in the Execution of Works Contracts under Sikkim Sales Tax Act

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2015-VIL-231-SIK

NATIONAL HYDROELECTRIC POWER CORPORATION LTD Vs THE STATE OF SIKKIM

Sikkim Sales Tax Act, 1983 – Section 2(m) - Sale – Supply of goods by Petitioner to the contractors - Agreements between the Petitioner and contractors for supply of cement, steel and explosives by the Petitioner and the cost of these materials were to be deducted from the approved bill amount(s) of the contractors at the rate already fixed - Transfer of goods and transfer of the right to use any goods – HELD – Perusal of the clauses of the agreement(s) would show that the goods were supplied to the contractors on a fixed rate and were to be consumed in the work as per approval and then the deductions of their sale price were to be made. Thus, it is clear that the above event of supply of specified goods were clearly covered under sub-clauses (b) and (d) of clause (m) of Section 2 of the Act and were ‘sale’ within the meaning of such clauses - There was transfer of goods involved in the execution of works contract with the transfer of right to use the goods. Thus the taxation authorities have rightly held that the said instances were ‘sale’ within the meaning of Section 2(m) of the Act and the assessee was liable to pay the sales tax on such transactions – Appeal dismissed

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