https://www.taxtmi.com/caselaws?id=128023 The Board ruled that the petitioner was not liable for sales tax on payments received for constructing Junior Officers' residences but was liable for materials supplied under the Langat Singh College agreement in 1951-52. The decision was based on the presence or absence of clauses transferring property rights in the respective agreements, leading to differing conclusions on sales tax liability for the construction works undertaken by the petitioner. en-us Thu, 25 Feb 1960 00:00:00 +0530 Mon, 25 Mar 2013 18:35:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128023 The Board ruled that the petitioner was not liable for sales tax on payments received for constructing Junior Officers' residences but was liable for materials supplied under the Langat Singh College agreement in 1951-52. The decision was based on the presence or absence of clauses transferring property rights in the respective agreements, leading to differing conclusions on sales tax liability for the construction works undertaken by the petitioner. Case-Laws VAT and Sales Tax Thu, 25 Feb 1960 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128023