Petitioner regularly manufactures PSC sleepers supplied to ...
Sale of railway sleepers by manufacturer deemed regular trade, not a works contract.
December 23, 2024
Case Laws VAT / Sales Tax HC
Petitioner regularly manufactures PSC sleepers supplied to Indian Railways and other dealers. Though made to Railways' specifications, a significant factor, HC held supply not a works contract but sale, being non-exclusive and part of regular manufacturing. Allowed writ petition, set aside assessment order dated 28.05.2009.
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