https://www.taxtmi.com/caselaws?id=128994 The Court held that a construction company proprietor's transactions involving sand removal constituted sales of sand for a fixed price, not exempt as quarrying contracts under the General Sales Tax Act. The Court rejected the argument that the transactions were sub-leases, emphasizing the absence of a sub-lease agreement and the direct sale of sand to buyers. Precedents showed that contracts without explicit quarrying obligations did not qualify for exemption. As the petitioner's transactions lacked a quarrying contract, the exemption did not apply, resulting in the dismissal of the petitions with costs. en-us Tue, 22 Sep 1964 00:00:00 +0530 Tue, 16 Apr 2013 10:59:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128994 The Court held that a construction company proprietor's transactions involving sand removal constituted sales of sand for a fixed price, not exempt as quarrying contracts under the General Sales Tax Act. The Court rejected the argument that the transactions were sub-leases, emphasizing the absence of a sub-lease agreement and the direct sale of sand to buyers. Precedents showed that contracts without explicit quarrying obligations did not qualify for exemption. As the petitioner's transactions lacked a quarrying contract, the exemption did not apply, resulting in the dismissal of the petitions with costs. Case-Laws VAT and Sales Tax Tue, 22 Sep 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128994