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Eastern Engineers Vs. the State of Bombay

Court : Sales Tax Tribunal STT Mumbai

Reported in : 19567STC229Tribunal

..... or not to be used in the construction, fitting out, improvement or repair of immovable property ; "sale" was defined so as to include a transfer of property in goods made in the course of the execution of a contract; "sale price" was defined as including the amount payable to a dealer as valuable consideration for ..... of any building, road, bridge or other immovable property; the definition of "goods" included the following words at the end of the present definition : "whether or not to be used in the construction, fitting out, improvement or repair of immovable property"; the definition of "sale" had the words : "including a transfer of property in goods involved in the execution of contract" immediately before the words "but does not include a mortgage, hypothecation, ..... that case arose out of the central provinces and berar sales tax act, 1947, in which "contract" was defined as including the carrying out for cash or deferred payment or other valuable consideration-(i) the construction, fitting out, improvement or repair of any building, road, bridge or other immovable property, or (ii) the installation or repair of any machinery affixed to a building or other immovable property ; "goods" was defined so as to include all materials, articles and commodities, whether .....