Supply in the nature of sales or works contract - Merely because ...

High Court rules pipeline contract is a works contract, not a steel plate sale; focuses on execution over material supply.

May 4, 2018

Case Laws VAT and Sales Tax HC

Supply in the nature of sales or works contract - Merely because in the contract for laying down pipelines, a particular quality and / or thickness of the steel plates were agreed to be used and / or even the steel plates were required to be purchased from the particular manufacturer, it cannot be said that there was a contract for supply / sale of steel plates as contended on behalf of the petitioner. - HC

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Supply in the nature of sales or works contract - Merely because ...

High Court rules pipeline contract is a works contract, not a steel plate sale; focuses on execution over material supply.

May 4, 2018

Case Laws VAT and Sales Tax HC

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