https://www.taxtmi.com/caselaws?id=100455 The Supreme Court allowed the appeals and set aside the High Court's judgment in a case involving the assessment of sales tax on the turnover of diesel engines supplied and fitted to customers' vehicles. The Court reinstated the Appellate Tribunal's order, ruling in favor of the appellant, a dealer in motor-cars and accessories. The Court determined that the transactions were contracts to sell and fit engines, not works contracts, based on the separate cost of engines and fitting shown in the bills provided by the appellant. No costs were awarded to the assessee. en-us Thu, 04 May 1967 00:00:00 +0530 Fri, 20 Sep 2013 13:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100455 The Supreme Court allowed the appeals and set aside the High Court's judgment in a case involving the assessment of sales tax on the turnover of diesel engines supplied and fitted to customers' vehicles. The Court reinstated the Appellate Tribunal's order, ruling in favor of the appellant, a dealer in motor-cars and accessories. The Court determined that the transactions were contracts to sell and fit engines, not works contracts, based on the separate cost of engines and fitting shown in the bills provided by the appellant. No costs were awarded to the assessee. Case-Laws VAT and Sales Tax Thu, 04 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100455