material before the Board to corne to the conclusion that the supply of the materials to sub-contractors or the sale of the surplus ... material times remained vested in the Government and as such the materials could not be sold by the applicant. The fact was that the materials
dispose of surplus goods and to purchase goods on behalf of the Government of India. A considerable portion of the surplus materials left in India ... Director was not selling surplus goods for profit but he was merely disposing of the surplus materials by way of realisation and the transactions were
Whether or not sales of unserviceable goods, scraps, discarded and surplus materials were exigible to tax under the Bengal Finance (Sales ... Dutt contended further that so far as the fixed assets and surplus materials are concerned, the Assistant Commissioner had granted relief to the assessee
premises on which the work shall be executed all scaffolding,
surplus materials and rubbish, and cleaned of the dirt from all wood-work, doors,
windows ... with the requirements of
this clause as to removal of scaffolding, surplus materials and rubbish and cleaning
off dirt on or before the date fixed
premises on which the work shall be executed all scaffolding,
surplus materials and rubbish, and cleaned of the dirt from all wood-work, doors,
windows ... with the requirements of
this clause as to removal of scaffolding, surplus materials and rubbish and cleaning
off dirt on or before the date fixed
premises on which the work shall be executed all scaffolding,
surplus materials and rubbish, and cleaned of the dirt from all wood-work, doors,
windows ... with the requirements of
this clause as to removal of scaffolding, surplus materials and rubbish and cleaning
off dirt on or before the date fixed
premises on which the work shall be executed all scaffolding, surplus materials and rubbish and cleaned off the dirt from all wood work, doors, windows
considered to be complete till removal of scaffolding and clearing of materials ig effected by the contractor and actual measurement by the Engineer-in-charge ... complete. In default of the contractor removing the scaffolding and surplus materials etc., as aforesaid, the Engineer-in-charge will do it at the contractor
account of idle labour charges, extra cost borne by them, cost of materials not allowed by the appellant as well as for refund of earnest ... engineer as per Clause 36 of the agreement, non-return of surplus materials as well as compound interest. Both the claims and cross claims were
until the contractor shall have removed all the rejected materials and shall have the approved materials stacked or placed in such position ... premises on which the work shall be executed all scaffolding, surplus materials and rubbish and cleaned off the first from all wood-work doors, windows
