Government. It was argued on behalf of the appellant
that the surplus material was left in India at the
conclusion of the last ... opinion, the appellant was
not selling surplus goods for profit but he was merely
disposing of the surplus material by way of realisation
material runs thus:
"Condition 33-Stores and Materials on site-
Stores and materials required for the Works are to
be deposited by the Contractor ... expense
forthwith remove from the site all surplus stores and
materials originally supplied by him and upon such
removal, the same shall revest
plants had been constructed the contractor was
entitled to remove the surplus materials. The clause
further provided that the company shall not be liable ... from the
site their tools, tackles, machines, packing
materials, protection roof and other materials
as are surplus to the requirements of the
normal operation
Government but that
when the works are finally completed the surplus materials
shall revert and become the property of the contractor, has
for its object ... they are
brought on the site, it must follow that the surplus
materials remaining after the completion of the work must be
held to have
correspondence
and sale notes, sold to the appellant-company, United States
surplus was materials consisting of vehicles and other
stores. Disputes having arisen between ... last World
War. These surplus materials, called the U.S. Surplus
Stores, consisted of vehicles and other stores. It was said
that these were sold
Disposals which carried on the disposals was merely
disposing of surplus material by way of realisation
of capital and there was no profit motive
completion of work, the contractor fails to
return surplus materials out of those supplied by the
Federation, then, in addition to any other liability
which ... within a fortnight of receipt of
notice, for such unreturned surplus materials at
double the issue rates."
7. On this score, the finding
other material Special Conditions are:
"5. USE OF RAW MATERIALS SECURED WITH
THE GOVERNMENT ASSISTANCE:
Where any raw materials for the execu-
tion ... Railway. Furthermore, under Condition 5, in respect
of all surplus material, the Railway had been given a
right of preemption. Even so much capital cannot
therefore not
to be taken into account in calculating the available
surplus. In the recent case of MI? Gannon Dunkarley & Co.
Ltd. v. Their ... substantial deduction from the gross profits and reduces
available surplus, materially, effecting the claim of the
employees for bonus, each constituent element which is
necessary
order dated 8th/10th November 1944 stood
modified.
Though the surplus material was delivered to Govan
Brothers between 11th April 1945 and 30th of April ... stood
modified
The plaintiff company delivered to G. Brothers the
surplus material lying with it between the 11th April, 1945
and 30th of April
