https://www.taxtmi.com/caselaws?id=102146 The Supreme Court held that the contracts in question were primarily for work and labor, not for the sale of spare parts. The turnover related to the supply of spare parts in the execution of job works was deemed not taxable as a sale. The appeals were allowed, and necessary adjustments in assessments were directed, with each party bearing their own costs. en-us Fri, 16 Dec 1983 00:00:00 +0530 Wed, 23 Jul 2014 15:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102146 The Supreme Court held that the contracts in question were primarily for work and labor, not for the sale of spare parts. The turnover related to the supply of spare parts in the execution of job works was deemed not taxable as a sale. The appeals were allowed, and necessary adjustments in assessments were directed, with each party bearing their own costs. Case-Laws VAT and Sales Tax Fri, 16 Dec 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102146