Mere supply of machineries by assessee without transferring its control won’t be deemed as sales

CST & VAT : Where assessee was granted a licence for setting up of a cement plant and thereupon it entered into an agreement with one 'L' and placed order on it of drawing/specifications for supply of certain machineries and subsequently said agreement was followed by yet another agreement, which envisaged a specific condition about supply of machineries by assessee to 'L' and Assessing Officer viewed that supply of machineries by assessee to 'L' was transaction of sale, since machineries procur