https://www.taxtmi.com/caselaws?id=148351 The Court held that the Tribunal was not justified in concluding that the applicants sold materials such as lining cloth, hair canvas, buttons, or thread to customers. It was determined that the use of materials was ancillary to the tailoring contract, with no separate agreement for sale of materials. The reference was answered in the negative, and the respondents were directed to pay the costs of the assessee, with the amount deposited by the applicants to be refunded to them. en-us Tue, 06 Feb 1968 00:00:00 +0530 Thu, 25 Apr 2013 18:08:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148351 The Court held that the Tribunal was not justified in concluding that the applicants sold materials such as lining cloth, hair canvas, buttons, or thread to customers. It was determined that the use of materials was ancillary to the tailoring contract, with no separate agreement for sale of materials. The reference was answered in the negative, and the respondents were directed to pay the costs of the assessee, with the amount deposited by the applicants to be refunded to them. Case-Laws VAT and Sales Tax Tue, 06 Feb 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148351