https://www.taxtmi.com/caselaws?id=148474 The Mysore High Court considered the assessment of sales tax on contracts for stone ballast collection and road repair works. In both cases, the court emphasized that the contracts were for work and labor, not the sale of materials. The court rejected the imposition of sales tax on the supply of materials, highlighting the indivisibility of the contracts and the absence of separate pricing for materials consumed. The court upheld the decisions of the Sales Tax Appellate Tribunal, setting aside the sales tax assessments and emphasizing the technical interpretation of contract terms to determine the nature of the transactions. en-us Tue, 10 Sep 1968 00:00:00 +0530 Mon, 29 Apr 2013 10:16:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148474 The Mysore High Court considered the assessment of sales tax on contracts for stone ballast collection and road repair works. In both cases, the court emphasized that the contracts were for work and labor, not the sale of materials. The court rejected the imposition of sales tax on the supply of materials, highlighting the indivisibility of the contracts and the absence of separate pricing for materials consumed. The court upheld the decisions of the Sales Tax Appellate Tribunal, setting aside the sales tax assessments and emphasizing the technical interpretation of contract terms to determine the nature of the transactions. Case-Laws VAT and Sales Tax Tue, 10 Sep 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148474