https://www.taxtmi.com/caselaws?id=150413 A contract for supplying pebbles from Government land was treated as a sale rather than a works contract where the supplier was obliged to procure specified goods, subject to rejection of non-conforming material. The earlier ruling on a similar arrangement was stated to remain good law, while the later Supreme Court decision was read as fact-specific because payment of seigniorage fee there did not transfer ownership of quarry material. On that basis, the seigniorage fee did not alter the character of the present transaction, and the tax cases were allowed in favour of the Revenue. en-us Thu, 26 Oct 1972 00:00:00 +0530 Thu, 16 May 2013 14:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150413 A contract for supplying pebbles from Government land was treated as a sale rather than a works contract where the supplier was obliged to procure specified goods, subject to rejection of non-conforming material. The earlier ruling on a similar arrangement was stated to remain good law, while the later Supreme Court decision was read as fact-specific because payment of seigniorage fee there did not transfer ownership of quarry material. On that basis, the seigniorage fee did not alter the character of the present transaction, and the tax cases were allowed in favour of the Revenue. Case-Laws VAT and Sales Tax Thu, 26 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150413