Court : Sales Tax Tribunal STT Mumbai
Reported in : 19567STC229Tribunal
..... , which of course was decided later on the 5th april, 1954.that was a case of certain building contracts entered into by the assessees with the state government and other parties for the execution of certain works specified in the plans annexed to the agreements for which they were to be paid a lump sum subject to revision in case there were alterations, omissions, deductions or additions. ..... materials also pass to the owner of the land".it is contended by shri patel that in this case similar considerations should apply, there being no contract regarding the sale or supply of the parts of the lifts, so that there can be no delivery of movable property as such constituting a sale or supply of goods, and that the lifts were to be installed and fixed in the buildings concerned, after which alone it would be possible for the assessees to give delivery to their ..... although certain parts of the original definitions of goods, sale, sale price and turnover in the act of 1946 have been omitted by the amending act xxv of 1947, the words "or supply' occur after the word "sale" in the definitions of "sale price" and "turnover ..... , for whom they installed two lifts, has been produced to show the nature of the contracts entered into by the ..... some of the bills issued by the applicant produced to me also show that the sales tax was charged by them on the cost of the ..... our opinion such contracts cannot he said to be similar to the contract which is to be found in the correspondence produced in this case. .....
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