https://www.taxtmi.com/caselaws?id=149976 A quarrying and delivery arrangement was treated as a contract of service, not a sale, because the contractor was engaged to quarry, transport and deliver limestone under the company's control over place, time, quantity and acceptance, with lump-sum consideration for work done. On that basis, receipts from limestone quarried under the contract were excluded from taxable turnover. Supplies sourced outside the leased mine stood on a different footing and could be treated as ordinary sales only if separately established. The court did not undertake factual segregation in writ jurisdiction and remitted that aspect for fresh examination by the assessing authority. en-us Wed, 03 Mar 1971 00:00:00 +0530 Tue, 07 May 2013 13:59:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149976 A quarrying and delivery arrangement was treated as a contract of service, not a sale, because the contractor was engaged to quarry, transport and deliver limestone under the company's control over place, time, quantity and acceptance, with lump-sum consideration for work done. On that basis, receipts from limestone quarried under the contract were excluded from taxable turnover. Supplies sourced outside the leased mine stood on a different footing and could be treated as ordinary sales only if separately established. The court did not undertake factual segregation in writ jurisdiction and remitted that aspect for fresh examination by the assessing authority. Case-Laws VAT and Sales Tax Wed, 03 Mar 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149976