https://www.taxtmi.com/caselaws?id=126772 The Tribunal ruled in favor of the assessees in a tax revision case, dismissing the State's arguments on all issues. It determined that the transactions involving the supply of raw materials for manufacturing were works contracts, not sales exigible to tax. Additionally, it upheld the exemption granted by the Appellate Assistant Commissioner regarding the dismissal of the enhancement petition and confirmed that certain transactions amounting to Rs. 5,13,968.53 were sales in the course of import and exempt from taxation. The Tribunal made no order as to costs in its decision. en-us Wed, 13 Apr 1983 00:00:00 +0530 Sat, 05 Jan 2013 11:41:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126772 The Tribunal ruled in favor of the assessees in a tax revision case, dismissing the State's arguments on all issues. It determined that the transactions involving the supply of raw materials for manufacturing were works contracts, not sales exigible to tax. Additionally, it upheld the exemption granted by the Appellate Assistant Commissioner regarding the dismissal of the enhancement petition and confirmed that certain transactions amounting to Rs. 5,13,968.53 were sales in the course of import and exempt from taxation. The Tribunal made no order as to costs in its decision. Case-Laws VAT and Sales Tax Wed, 13 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126772