{"id":193096,"date":"1993-02-17T00:00:00","date_gmt":"1993-02-16T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/mohd-zahoor-vs-c-s-t-on-17-february-1993"},"modified":"2018-08-25T13:15:28","modified_gmt":"2018-08-25T07:45:28","slug":"mohd-zahoor-vs-c-s-t-on-17-february-1993","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/mohd-zahoor-vs-c-s-t-on-17-february-1993","title":{"rendered":"Mohd. Zahoor vs C.S.T on 17 February, 1993"},"content":{"rendered":"<div class=\"docsource_main\">Supreme Court of India<\/div>\n<div class=\"doc_title\">Mohd. Zahoor vs C.S.T on 17 February, 1993<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1994 SCC,   Supl.  (2)  99<\/div>\n<div class=\"doc_author\">Author: K Singh<\/div>\n<div class=\"doc_bench\">Bench: Kuldip Singh (J)<\/div>\n<pre>           PETITIONER:\nMOHD. ZAHOOR\n\n\tVs.\n\nRESPONDENT:\nC.S.T.\n\nDATE OF JUDGMENT17\/02\/1993\n\nBENCH:\nKULDIP SINGH (J)\nBENCH:\nKULDIP SINGH (J)\nKASLIWAL, N.M. (J)\n\nCITATION:\n 1994 SCC  Supl.  (2)  99\n\n\nACT:\n\n\n\nHEADNOTE:\n\n\n\nJUDGMENT:\n<\/pre>\n<p>     ORDER\n<\/p>\n<p>1. The following question was referred for the considerationof<br \/>\nthe  High  Court  under Section 44  of\tthe  Madhya  Pradesh<br \/>\nGeneral Sales Tax Act, 1958 (&#8216;the Act&#8217;):\n<\/p>\n<blockquote><p>\t      &#8220;Whether under the facts and circumstances  of<br \/>\n\t      the case, the iron and cement supplied by\t the<br \/>\n\t      PWD  to  the  assessee for use  in  the  works<br \/>\n\t      executed by the appellant for PWD was sale and<br \/>\n\t      was liable to purchase tax under Section\t7(1)<br \/>\n\t      of the Act.&#8221;\n<\/p><\/blockquote>\n<p>2.The  High  Court  answered  the  question  against  the<br \/>\nassessee  and in favour of the Sales Tax  Department.\tThis<br \/>\nappeal\tby  special  leave is by the  assessee\tagainst\t the<br \/>\njudgment of the High Court.\n<\/p>\n<p>3.   Section  7 of the Act which is relevant  is  reproduced<br \/>\nhereunder<br \/>\n\t      &#8220;7.   Levy of purchase tax.- (1) Every  dealer<br \/>\n\t      who  in the course of his\t business  purchases<br \/>\n\t      any taxable goods from a registered dealer  in<br \/>\n\t      circumstances in which no tax under Section  6<br \/>\n\t      is payable on the sale price of such goods  or<br \/>\n\t      from any other person and either consumes such<br \/>\n\t      goods  in the manufacture of other  goods\t for<br \/>\n\t      sale or otherwise or disposes of such goods in<br \/>\n\t      any  manner other than by way of sale  in\t the<br \/>\n\t      State  or despatches them to a  place  outside<br \/>\n\t      the State except as a direct result of sale or<br \/>\n\t      purchase<br \/>\n<span class=\"hidden_text\">\t      100<\/span><br \/>\n\t      in   the\tcourse\tof  inter-State\t  trade\t  or<br \/>\n\t      commerce,\t shall be liable to pay tax  on\t the<br \/>\n\t      purchase price of such goods at the same\trate<br \/>\n\t      at  which it would have been leviable  on\t the<br \/>\n\t      sale price of such goods under Section 6.&#8221;\n<\/p>\n<p>\t      4. Clause 11 of the conditions of the contract<br \/>\n\t      entered into between the parties is reproduced<br \/>\n\t      hereunder :\n<\/p>\n<p>\t      &#8220;11.  Stores supplied by Government.-  If\t the<br \/>\n\t      specification or estimate of the work provides<br \/>\n\t      for  the\tuse of any  special  description  of<br \/>\n\t      materials to be supplied from the Engineer-in-<br \/>\n\t      charge&#8217;s\tstore or if it is required that\t the<br \/>\n\t      contractor  shall\t use  certain  store  to  be<br \/>\n\t      provided\t by  the  Engineer-in-charge   (such<br \/>\n\t      materials\t and  store,  and the  price  to  be<br \/>\n\t      charged thereof as hereinafter mentioned being<br \/>\n\t      so  far as practicable for the convenience  of<br \/>\n\t      the  contractor  but not so as in any  way  to<br \/>\n\t      control the meaning or effect of this contract<br \/>\n\t      specified\t in the schedule or  the  memorandum<br \/>\n\t      hereto   annexed)\t the  contractor  shall\t  be<br \/>\n\t      supplied\twith  such materials and  stores  as<br \/>\n\t      required\tfrom time to time to be used by\t him<br \/>\n\t      for the purposes of the contract only and\t the<br \/>\n\t      value  of\t the full quantity of  material\t and<br \/>\n\t      stores  so supplied at the rates specified  in<br \/>\n\t      the said schedule or memorandum may be set off<br \/>\n\t      or   deducted  from  any\tsums  then  due\t  or<br \/>\n\t      thereafter  to  become due to  the  contractor<br \/>\n\t      under the contract or otherwise or against  or<br \/>\n\t      from  the security deposit or the proceeds  of<br \/>\n\t      sale thereof if the same is held in Government<br \/>\n\t      securities  the same or a\t sufficient  portion<br \/>\n\t      thereof  being  in  this\tcase  sold  for\t the<br \/>\n\t      purposes.\t   All\tmaterial  supplied  to\t the<br \/>\n\t      contractor shall remain the absolute  property<br \/>\n\t      of Government and shall not on any account  be<br \/>\n\t      removed from the site of work and shall at all<br \/>\n\t      times   be   open\t  to   inspection   by\t the<br \/>\n\t      Engineer-in-charge.  Any such material  unused<br \/>\n\t      and perfectly in good condition at the time of<br \/>\n\t      the   completion\tor  determination   of\t the<br \/>\n\t      contract shall be returned to the Engineer-in-<br \/>\n\t      charge&#8217;s\tstore if by notice in writing  under<br \/>\n\t      his   hand  he  shall  so\t require   but\t the<br \/>\n\t      contractor shall not be entitled to return any<br \/>\n\t      material so supplied to him as aforesaid being<br \/>\n\t      unused by him or for any wastage in or  damage<br \/>\n\t      to any such materials.&#8221;\n<\/p>\n<p>\t      5.A  bare\t reading  of  the   above-quoted<br \/>\n\t      clause   brings  out  the\t following   binding<br \/>\n\t      features of the contract :\n<\/p>\n<p>\t      (i)   The\t iron and cement to be used  in\t the<br \/>\n\t      execution\t of the work were to be supplied  by<br \/>\n\t      the Engineer-in-charge.  The value of the iron<br \/>\n\t      and cement so supplied was to be deducted from<br \/>\n\t      the final bill of the contractor.\n<\/p>\n<p>\t      (ii)The  iron  and cement\t supplied  to  the<br \/>\n\t      contractor were to remain the property of\t the<br \/>\n\t      Government and were not to be removed from the<br \/>\n\t      site  of the work.  The material\twas  further<br \/>\n\t      open to inspection by the Engineer-in-charge.\n<\/p>\n<p>\t      (iii)The\tEngineer-in-charge by a\t notice\t in<br \/>\n\t      writing  under  his  hand\t could\trequire\t the<br \/>\n\t      contractor  to  return  such  unused  material<br \/>\n\t      which is in good condition.\n<\/p>\n<p>\t      (iv)The  contractor  was\tnot  supposed\tto<br \/>\n\t      return by himself any material so supplied  to<br \/>\n\t      him which is not used by him or for any  waste<br \/>\n\t      or damage in the material.\n<\/p>\n<p>6.It is thus, obvious that the contractor had offered  to<br \/>\npay  the price of iron and cement to be supplied to  him  by<br \/>\nthe  Government\t as  a part of the  tender  which  had\tbeen<br \/>\naccepted  by the Government.  The cumulative effect  of\t the<br \/>\nconditions of the contract culled-out above leave no  manner<br \/>\nof doubt that the<br \/>\n<span class=\"hidden_text\">101<\/span><br \/>\niron and cement supplied by the Government and used by\t the<br \/>\ncontractor were an outright purchase.\n<\/p>\n<p>7.   The  High Court based its conclusions on the  following<br \/>\nreasoning:\n<\/p>\n<blockquote><p>\t      &#8220;Thus, so far as the contractor was concerned,<br \/>\n\t      the  articles supplied were his  property\t for<br \/>\n\t      which  the  price,  of  course,  was,  to\t  be<br \/>\n\t      deducted\tat  a  later stage at  the  time  of<br \/>\n\t      payment  of  the bills.  He had no  choice  to<br \/>\n\t      return  the  unused materials.   There  is  no<br \/>\n\t      dispute\tthat   the  assessee,  who   was   a<br \/>\n\t      registered  dealer, disposed of  the  articles<br \/>\n\t      supplied\tin the manner as stated above,\ti.e.<br \/>\n\t      by  using\t the  same in  the  building  works.<br \/>\n\t      Under  these  circumstances, the view  of\t the<br \/>\n\t      assessing authority that the dealer was liable<br \/>\n\t      to purchase tax appears to be correct.&#8221;\n<\/p><\/blockquote>\n<p>8. We see no infirmity in the High Court judgment.  We agree<br \/>\nwith the reasoning and the conclusions reached therein.\t  We<br \/>\nfind no merit in this appeal which is accordingly dismissed.<br \/>\nNo costs.\n<\/p>\n<p><span class=\"hidden_text\">102<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Supreme Court of India Mohd. Zahoor vs C.S.T on 17 February, 1993 Equivalent citations: 1994 SCC, Supl. (2) 99 Author: K Singh Bench: Kuldip Singh (J) PETITIONER: MOHD. ZAHOOR Vs. RESPONDENT: C.S.T. DATE OF JUDGMENT17\/02\/1993 BENCH: KULDIP SINGH (J) BENCH: KULDIP SINGH (J) KASLIWAL, N.M. (J) CITATION: 1994 SCC Supl. (2) 99 ACT: HEADNOTE: JUDGMENT: [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-193096","post","type-post","status-publish","format-standard","hentry","category-supreme-court-of-india"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Mohd. 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