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<h1>Fabricated steel supply deemed sale of goods, not works contract. Court upholds decision.</h1> The Kerala HC held that supplying fabricated steel goods to customers constituted a sale of goods, not a works contract, as the intention was to transfer ... - The Kerala High Court ruled that the supply of fabricated steel goods to customers constituted a sale of goods, not a works contract. The court held that the intention and result of the contract was to transfer property for a price, indicating a sale. The court dismissed the petition, affirming the decision of the Appellate Tribunal.
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