https://www.taxtmi.com/caselaws?id=127885 Retreading customers' old tyres was treated as a works contract for carrying out labour and not as a sale transaction, so the charges for retreading did not attract sales tax because no element of sale was present. The Court also noted that the amount collected as sales tax and remitted to the Government formed part of the aggregate assessed turnover only for the limited question before it. The levy on the retreading charges was therefore set aside to that extent, and the revision was allowed only in part. en-us Fri, 12 Sep 1958 00:00:00 +0530 Fri, 22 Mar 2013 13:12:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127885 Retreading customers' old tyres was treated as a works contract for carrying out labour and not as a sale transaction, so the charges for retreading did not attract sales tax because no element of sale was present. The Court also noted that the amount collected as sales tax and remitted to the Government formed part of the aggregate assessed turnover only for the limited question before it. The levy on the retreading charges was therefore set aside to that extent, and the revision was allowed only in part. Case-Laws VAT and Sales Tax Fri, 12 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127885