https://www.taxtmi.com/caselaws?id=127945 Entire and indivisible works contracts were held not liable to sales tax as sales, following the Supreme Court principle in Gannon Dunkerley. The court found no basis to treat any part of the turnover as a separate sale of materials, so the levy on the works-contract turnover was illegal and unsustainable. A writ of mandamus for refund was declined because refund was not treated as automatic and the State could raise objections such as limitation, but the assessment orders themselves were quashed in the interest of justice. en-us Fri, 12 Dec 1958 00:00:00 +0530 Mon, 25 Mar 2013 10:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127945 Entire and indivisible works contracts were held not liable to sales tax as sales, following the Supreme Court principle in Gannon Dunkerley. The court found no basis to treat any part of the turnover as a separate sale of materials, so the levy on the works-contract turnover was illegal and unsustainable. A writ of mandamus for refund was declined because refund was not treated as automatic and the State could raise objections such as limitation, but the assessment orders themselves were quashed in the interest of justice. Case-Laws VAT and Sales Tax Fri, 12 Dec 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127945