selling surplus goods for profit but he was merely disposing of the surplus material by way of realisation and the transactions were therefore not taxable
that case the Director of Supplies and Disposals had disposed of surplus goods purchased on behalf of the Government of India on the conclusion ... selling goods. He was not selling surplus goods for profit but he was merely disposing of the surplus material by way of realisation
supplied by him to GEB alone. In so far as surplus material, if any, is concerned, contractor is obliged to return it to GEB only ... other party, and in so far as the surplus material was concerned, the contractor was under an obligation to return
adopted and 3% where volumes batching is adopted.
(ii) The surplus quantity of materials remaining unused after the works are finally completed, -IF IN ORIGINAL ... also very clear from the terms and conditions that even the surplus material, if any, are required to be returned to the Corporation
supplied by the applicants embroidery materials on an estimate of the quantum of such materials necessary for each design ... that the workmen were to return to the applicants such surplus of materials as remained unutilised. Besides, there was no ascertainment by the parties
adjacent sites are properly cleansed by the removal of all surplus building material, debris, earth, rubbish and the tools used for building purposes. This
used in the work of construction. There is no dispute that the material, that is pipes, etc. for preparing supporters, ladders etc. was supplied ... outside nor were they to be kept with the company. Any surplus of material was to be returned to IPC L.
7. This, therefore, makes
supplied by the applicants embroidery materials on an estimate of the quantum of such materials necessary for each design ... that the workmen were to return to the applicants such surplus of materials as remained unutilised. Besides, there was no ascertainment by the parties
other appropriate writ, order or
direction directing respondents to dispose
surplus excavated material at least 5 kms
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used the borrowed funds for such purpose. This aspect of
huge surplus funds is not disputed by the Revenue which
earned it the interest ... investment activity as emerging from the material.
According to the respondent, the total investment from the
huge surplus is comparatively small and investment made
