https://www.taxtmi.com/caselaws?id=148666 The Court determined that the supply of ballast and boulders under the contract with the North Eastern Railway constituted a sale by the petitioner to the Railway, rather than a works contract. The assessment of sales tax on the turnover of these materials was confirmed, considering that the petitioner collected the materials, shaped them, and supplied them to the Railway under specified conditions. The contractual terms and actions of the parties indicated that the materials were treated as the petitioner's property until payment by the Railway, supporting the classification of the transaction as a sale. en-us Thu, 25 Jul 1968 00:00:00 +0530 Wed, 01 May 2013 16:58:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148666 The Court determined that the supply of ballast and boulders under the contract with the North Eastern Railway constituted a sale by the petitioner to the Railway, rather than a works contract. The assessment of sales tax on the turnover of these materials was confirmed, considering that the petitioner collected the materials, shaped them, and supplied them to the Railway under specified conditions. The contractual terms and actions of the parties indicated that the materials were treated as the petitioner's property until payment by the Railway, supporting the classification of the transaction as a sale. Case-Laws VAT and Sales Tax Thu, 25 Jul 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148666