https://www.taxtmi.com/caselaws?id=102162 Contract terms showing negotiated pricing, separate payment for materials and labour, time stipulations, and a delay penalty indicate an arm's length principal-to-principal arrangement rather than a pure labour contract. On those facts, fabrication was treated as undertaken by the independent contractor, not by hired labour, so the manufacturer was the fabricator itself and not the company supplying the equipment. Different contract documents did not change the legal character of the arrangement where the substance showed independent obligations between the parties. en-us Wed, 05 Jun 2002 00:00:00 +0530 Mon, 13 Feb 2012 18:12:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102162 Contract terms showing negotiated pricing, separate payment for materials and labour, time stipulations, and a delay penalty indicate an arm's length principal-to-principal arrangement rather than a pure labour contract. On those facts, fabrication was treated as undertaken by the independent contractor, not by hired labour, so the manufacturer was the fabricator itself and not the company supplying the equipment. Different contract documents did not change the legal character of the arrangement where the substance showed independent obligations between the parties. Case-Laws Central Excise Wed, 05 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102162