Nature of transaction - Sales or works contract - The only point ...

Court Rules: Petitioner Must Prove Transaction as Works Contract, Not Sale, Citing Insufficient Evidence.

September 2, 2020

Case Laws VAT and Sales Tax HC

Nature of transaction - Sales or works contract - The only point repeatedly canvassed both before the Authorities as well as before this Court is that the judgment of the Hon’ble Supreme Court (majority view) must be applied to the transaction in issue. This cannot be accepted for the mere asking. It is for the petitioner to establish its case and produce enough factual particulars to support the conclusion that the nature of the transaction is a works contract and not a sale. - HC

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Nature of transaction - Sales or works contract - The only point ...

Court Rules: Petitioner Must Prove Transaction as Works Contract, Not Sale, Citing Insufficient Evidence.

September 2, 2020

Case Laws VAT and Sales Tax HC

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