https://www.taxtmi.com/caselaws?id=141062 The real nature of the arrangement, rather than its label, determined whether the supply of stone ballast was a sale or a quarrying/work-and-labour contract. The assessees quarried the material on Government land, acquired property in the jelly when it was quarried, and title passed to the Railway only on delivery at the siding. The Railway had not taken the quarrying lease in its own name, and the permit conditions did not make the assessees its agents. On that substance, the exemption for quarrying contracts did not apply, and the turnover was liable to sales tax as a sale of goods. en-us Thu, 02 Jul 1964 00:00:00 +0530 Thu, 18 Apr 2013 15:54:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141062 The real nature of the arrangement, rather than its label, determined whether the supply of stone ballast was a sale or a quarrying/work-and-labour contract. The assessees quarried the material on Government land, acquired property in the jelly when it was quarried, and title passed to the Railway only on delivery at the siding. The Railway had not taken the quarrying lease in its own name, and the permit conditions did not make the assessees its agents. On that substance, the exemption for quarrying contracts did not apply, and the turnover was liable to sales tax as a sale of goods. Case-Laws VAT and Sales Tax Thu, 02 Jul 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141062