https://www.taxtmi.com/caselaws?id=139044 The Madras High Court determined that in a case involving the sale of finished garments, there were two separate contracts - one for purchasing cloth and another for labor charges, based on evidence from the order book. As the sale of cloth was not subject to sales tax during that period, the assessment on the disputed turnover representing the sale of finished garments was set aside. The Court emphasized the need to carefully analyze contract terms and documentary evidence to ascertain the nature of transactions. The revision petition was allowed, leading to the favorable outcome for the assessee. en-us Mon, 03 Aug 1964 00:00:00 +0530 Wed, 17 Apr 2013 17:38:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=139044 The Madras High Court determined that in a case involving the sale of finished garments, there were two separate contracts - one for purchasing cloth and another for labor charges, based on evidence from the order book. As the sale of cloth was not subject to sales tax during that period, the assessment on the disputed turnover representing the sale of finished garments was set aside. The Court emphasized the need to carefully analyze contract terms and documentary evidence to ascertain the nature of transactions. The revision petition was allowed, leading to the favorable outcome for the assessee. Case-Laws VAT and Sales Tax Mon, 03 Aug 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=139044