https://www.taxtmi.com/caselaws?id=150487 A contract for collecting stone ballast from a quarry, transporting it, and stacking it at a designated station for a fixed rate was treated as a pure works contract because the record showed labour and work, not a transfer or supply of goods. As the arrangement did not disclose the sale of ballast as such, it lacked the element required to attract sales tax under the sales tax law. The assessment was therefore inconsistent with the contractual nature disclosed by the documents and was held to be without jurisdiction. en-us Mon, 09 Oct 1972 00:00:00 +0530 Fri, 17 May 2013 14:52:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150487 A contract for collecting stone ballast from a quarry, transporting it, and stacking it at a designated station for a fixed rate was treated as a pure works contract because the record showed labour and work, not a transfer or supply of goods. As the arrangement did not disclose the sale of ballast as such, it lacked the element required to attract sales tax under the sales tax law. The assessment was therefore inconsistent with the contractual nature disclosed by the documents and was held to be without jurisdiction. Case-Laws VAT and Sales Tax Mon, 09 Oct 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150487