https://www.taxtmi.com/caselaws?id=150534 The High Court determined that the contract between the company and subcontractors for quarrying limestone chips was a contract for work and labor, not a sale. The Court emphasized that there was no transfer of property in the limestone to the subcontractors, indicating a contract for work done and materials found. The Tribunal's focus on the company's right to reject materials was deemed incorrect, with the key factor being the passing of property in the goods. The State was directed to cover the assessee's costs, and the decision favored the assessee. en-us Thu, 28 Jun 1973 00:00:00 +0530 Sat, 18 May 2013 12:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150534 The High Court determined that the contract between the company and subcontractors for quarrying limestone chips was a contract for work and labor, not a sale. The Court emphasized that there was no transfer of property in the limestone to the subcontractors, indicating a contract for work done and materials found. The Tribunal's focus on the company's right to reject materials was deemed incorrect, with the key factor being the passing of property in the goods. The State was directed to cover the assessee's costs, and the decision favored the assessee. Case-Laws VAT and Sales Tax Thu, 28 Jun 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150534