Works contract - transfer of material purchased by the assessee ...
High Court Rules Transfer of Construction Materials to Contractor Qualifies as 'Sale' Under VAT and Sales Tax Laws.
February 23, 2017
Case Laws VAT and Sales Tax HC
Works contract - transfer of material purchased by the assessee at concessional rate to contractor - whether such arrangement, permitting utilization of construction materials by contractor and adjustment of its consideration in the contractor's account, would constitute an act of 'sale' - Held Yes - HC
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