https://www.taxtmi.com/caselaws?id=150092 The court determined that the contract between a contractor and the Highways Department for road works did not constitute a sale of goods for sales tax purposes. The contract was found to involve reciprocal obligations rather than a buyer-seller relationship. Additionally, the court ruled that the contract was indivisible due to the nature of the materials supplied. The court also allowed the issuance of a writ of prohibition against the assessing authority due to a lack of jurisdiction, making the rule nisi absolute without costs awarded. en-us Thu, 25 Feb 1971 00:00:00 +0530 Wed, 08 May 2013 16:18:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150092 The court determined that the contract between a contractor and the Highways Department for road works did not constitute a sale of goods for sales tax purposes. The contract was found to involve reciprocal obligations rather than a buyer-seller relationship. Additionally, the court ruled that the contract was indivisible due to the nature of the materials supplied. The court also allowed the issuance of a writ of prohibition against the assessing authority due to a lack of jurisdiction, making the rule nisi absolute without costs awarded. Case-Laws VAT and Sales Tax Thu, 25 Feb 1971 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150092