When the nature of work involved not only manufacture but also...
Tribunal's Decision Rejected: Contract Deemed Composite for Manufacturing and Laying Pipes, Not Solely a Sale.
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VAT and Sales TaxOctober 21, 2013Case LawsHC
When the nature of work involved not only manufacture but also laying of pipes thereafterwards, we do not find any ground to accept with the reasoning of the Tribunal that the nature of the contract is one of sale and not of composite nature - HC