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VAT - Highlights / Catch Notes

Home Highlights May 2018 Year 2018 This

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

Case Laws     VAT and Sales Tax

May 4, 2018

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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