https://www.taxtmi.com/caselaws?id=148703 Exemption under G.O. Ms. No. 1091 for earth work or gravel quarrying contracts was construed narrowly by reference to the statutory definition of "goods". The relief applied only where the transaction involved an agreement to sever earth or gravel from the land before sale, or under the contract of sale itself. Sales of metal quarried from the assessee's own land, without any quarrying or severance contract, were treated as ordinary sales and not as quarrying contracts. The exemption therefore did not apply, and the disputed turnover remained liable to sales tax. en-us Tue, 23 Sep 1969 00:00:00 +0530 Thu, 02 May 2013 13:00:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148703 Exemption under G.O. Ms. No. 1091 for earth work or gravel quarrying contracts was construed narrowly by reference to the statutory definition of "goods". The relief applied only where the transaction involved an agreement to sever earth or gravel from the land before sale, or under the contract of sale itself. Sales of metal quarried from the assessee's own land, without any quarrying or severance contract, were treated as ordinary sales and not as quarrying contracts. The exemption therefore did not apply, and the disputed turnover remained liable to sales tax. Case-Laws VAT and Sales Tax Tue, 23 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148703