MUKHYA RAIL PATH NIRIKSHAK Vs. COMMISSIONER

JUDGEMENT

(1.) THE counsel for the parties jointly agreed that in all the three revisions, the controversy involved is identical and may be disposed of by a common judgment.

(2.) THE argument was advanced with the reference to the T. T. R. No. 354 of 2001. A number of points have been raised in the memo of revision but the counsel for the applicant has confined his submission to only one question as to whether the transaction in question amounts to "sale" within the meaning of Section 2(h) of the U. P. Trade Tax Act, 1948 relevant to the assessment year 1988 -89 (Central).

(3.) THE question mooted in these revisions is whether the supply of cast iron scrap, free of cost, to such contractors from whom the sleepers were purchased ultimately amounted to "sale" or not.