https://www.taxtmi.com/caselaws?id=146238 The court held that the petitioner-assessee is not liable for sales tax on the amounts of Rs. 24,713.90 for fabricated parts and Rs. 2,408.43 for nuts and bolts used in motor vehicle repairs. It ruled that these items were not subject to sales tax as they were exclusively used for repair purposes and did not constitute separate sales transactions. The court emphasized that the contracts were for work and labor, not for the sale of parts. The petition was allowed, and the excess tax collected was ordered to be refunded to the petitioner, with costs awarded in favor of the petitioner. en-us Thu, 17 Nov 1966 00:00:00 +0530 Tue, 23 Apr 2013 18:03:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=146238 The court held that the petitioner-assessee is not liable for sales tax on the amounts of Rs. 24,713.90 for fabricated parts and Rs. 2,408.43 for nuts and bolts used in motor vehicle repairs. It ruled that these items were not subject to sales tax as they were exclusively used for repair purposes and did not constitute separate sales transactions. The court emphasized that the contracts were for work and labor, not for the sale of parts. The petition was allowed, and the excess tax collected was ordered to be refunded to the petitioner, with costs awarded in favor of the petitioner. Case-Laws VAT and Sales Tax Thu, 17 Nov 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=146238