Goods used in Rail cleaning does not amount to transfer to Railways

1. In the present case the contract inter alia requires the petitioner to perform the task of Mechanized scrubbing of shed floor to keep it free from muck / grime arising due to dropping of oil / grease / effluents and industrial waste by using biodegradable floor chemicals / solvent. Mechanized scrubbing by floor scrubbing / scarifying machine, removal of industrial waste along with muck, unwanted / useless and dumping the same at the nominated place within the shed complex. Cleaning of floor of main shed, SMM store, Lab & Administrative block to keep it free from dropping of oil / grease...