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.
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.
Note: It is a system-generated summary and is for quick reference only.