https://www.taxtmi.com/caselaws?id=128372 The High Court determined that the collection and supply of Gulmohva flower to Government distilleries constituted a sale rather than a contract for work and labor. The Court analyzed the contract terms, which granted the contractor ownership of the flower and imposed various obligations indicating a sale transaction. Prohibitory conditions and clauses in the contract supported this view. The Court rejected the Tribunal's reasoning and previous case comparisons, affirming that the transaction was indeed a sale. As a result, the Court allowed the petitions with costs, upholding the sale nature of the transaction. en-us Wed, 21 Jun 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128372 The High Court determined that the collection and supply of Gulmohva flower to Government distilleries constituted a sale rather than a contract for work and labor. The Court analyzed the contract terms, which granted the contractor ownership of the flower and imposed various obligations indicating a sale transaction. Prohibitory conditions and clauses in the contract supported this view. The Court rejected the Tribunal's reasoning and previous case comparisons, affirming that the transaction was indeed a sale. As a result, the Court allowed the petitions with costs, upholding the sale nature of the transaction. Case-Laws VAT and Sales Tax Wed, 21 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128372