ground that the petitioner has failed to dispose of the surplus
materials, if any, without delay on completion of the work, as per Paragraph ... taken timely action to dispose
of the surplus materials. Thereby, the surplus materials have become
unserviceable due to rusting and non-utilization resulting in dead
Supplies and Disposals was taxed on his sales of some surplus materials. It was found that the function of the Directorate of Supplies and Disposals ... surplus goods and to purchase goods on behalf of the Government of India and that a considerable portion of the surplus materials left in India
chute.
16) Claim for the extra structural works.
17) Claim for surplus material at site.
18) Claim for interest on delayed payments.
19) Counter claim ... intimated shortly. However, the request of
the respondent for removal of surplus material at the Tuticorin site was
rejected by the Superintendent of Engineering
chute.
16) Claim for the extra structural works.
17) Claim for surplus material at site.
18) Claim for interest on delayed payments.
19) Counter claim ... intimated shortly. However, the request of
the respondent for removal of surplus material at the Tuticorin site was
rejected by the Superintendent of Engineering
chute.
16) Claim for the extra structural works.
17) Claim for surplus material at site.
18) Claim for interest on delayed payments.
19) Counter claim ... intimated shortly. However, the request of
the respondent for removal of surplus material at the Tuticorin site was
rejected by the Superintendent of Engineering
work be deemed to have been executed until all
scaffolding surplus materials and rubbish is cleared of
the site completely nor until the work shall ... various
works.
[vi] Materials appropriation statement for the
materials issued by the Owner for the works and list of
surplus materials returned to the Owner
Supplies and Disposals was taxed on his sales of some surplus materials. It was found that the function of the Directorate of Supplies and Disposals ... surplus goods and to purchase goods on behalf of the Government of India and that a considerable portion of the surplus materials left in India
judis/
W.P.No.16782 of 2014
relates to procurement of surplus materials for Tirur S & S Scheme and
thereby dead stock was accumulated ... similar orders.
3. Learned counsel for the petitioner submits that the surplus
materials are unserviceable in nature and the concerned authority accorded
approval for valuing
judis/
W.P.No.16782 of 2014
relates to procurement of surplus materials for Tirur S & S Scheme and
thereby dead stock was accumulated ... similar orders.
3. Learned counsel for the petitioner submits that the surplus
materials are unserviceable in nature and the concerned authority accorded
approval for valuing
undoubtedly a dealer and the necessity of disposal of the surplus material is ingrained in the very nature of the business which the assessee carries ... effect sales of such surplus material, there is no reason why he cannot be regarded as a dealer selling goods in the course
