person to whom such transfer, delivery or supply is made. Hence, a transfer of property in goods under Sub-clause (b) of Clause ... sustained. The value of the goods transferred is of no relevance. Once there is a transfer of property, it shall be deemed as a sales
property in goods (whether as goods or in some other form) involved in the execution of a works contract ;...and such transfer, delivery or supply ... property in the goods (whether as goods or in some other form) involved in the execution of works clarifying that such transfer would be deemed
property in goods (whether as goods or in some other form) involved in the execution of a works contract;
(iii) the delivery of goods ... goods would be the place where the property in goods passes, i.e. where the written agreement transferring the right to use is executed
following factors:
(i) Specific contract even without involving transfer of property in goods and thus not liable to levy of tax under ... deducting authority7) for carrying out any works contract, which involves transfer of property in goods, in pursuance of a contract between the contractor
whether the
transaction involves a transfer of property or a transfer of a right to use any
goods or not.
The appellant herein, indisputably, carried ... such transfer, delivery or supply of any goods shall
be deemed to be a sale of those goods by the person
making the transfer, delivery
sale of goods included a tax "on the transfer of property in goods (whether as goods or in some other form) involved ... take into account the fact that the works contract involves transfer of property in goods consequent upon of an inter-State sale, an outside sale
transfer of property in the material employed by the sub-contractor to the petitioner, nor does the petitioner effect transfer of goods to contractee ... such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery
property in goods (whether as goods or in some other form), involved in the execution of a works contract. The emphasis is on the transfer ... property in goods. Thus, a transfer of property in goods under Sub-clause (b) of Clause (29-A) is deemed to be a sale
State Legislature to impose sales tax on the transfer of property in goods--whether as goods or in some other form--involved in the execution ... such transfer, delivery or supply of any goods shall be deemed to be a sale of those goods by the person making the transfer, delivery
payment or
other valuable consideration;
(b) a tax on the transfer of property
in goods (whether as goods or
in some other form) involved ... such transfer, delivery or supply of
any goods shall be deemed to be a sale of
those goods by the person making the
transfer, delivery
