https://www.taxtmi.com/caselaws?id=150649 The court upheld the Tribunal's decision that the transactions between the assessee and the public works department constituted sales of sand rather than works contracts. The court found that the price charged for the sand represented the actual price of the sand supplied, and the assessee's failure to produce original contracts hindered their ability to establish the nature of the transactions. Additionally, the court emphasized the payment of seigniorage fee by the assessee for collecting sand, indicating ownership of the sand. Consequently, the court dismissed the tax cases. en-us Wed, 18 Apr 1973 00:00:00 +0530 Mon, 20 May 2013 17:33:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150649 The court upheld the Tribunal's decision that the transactions between the assessee and the public works department constituted sales of sand rather than works contracts. The court found that the price charged for the sand represented the actual price of the sand supplied, and the assessee's failure to produce original contracts hindered their ability to establish the nature of the transactions. Additionally, the court emphasized the payment of seigniorage fee by the assessee for collecting sand, indicating ownership of the sand. Consequently, the court dismissed the tax cases. Case-Laws VAT and Sales Tax Wed, 18 Apr 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150649