https://www.taxtmi.com/caselaws?id=150692 The Tribunal's reliance on the letter dated 9 January 1968 under rule 61 was upheld because the document was considered by the Court and no objection to its use was pressed. The quarry agreement was treated as a sale, not a works contract, because payment of royalty and the licence-like arrangement showed the contractor acquired title to the metals and chips on extraction before supplying them to the department. The prohibition on private sale did not alter that character. The supply was therefore a transfer of property in goods for consideration and was exigible to sales tax. en-us Wed, 07 Mar 1973 00:00:00 +0530 Tue, 21 May 2013 14:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150692 The Tribunal's reliance on the letter dated 9 January 1968 under rule 61 was upheld because the document was considered by the Court and no objection to its use was pressed. The quarry agreement was treated as a sale, not a works contract, because payment of royalty and the licence-like arrangement showed the contractor acquired title to the metals and chips on extraction before supplying them to the department. The prohibition on private sale did not alter that character. The supply was therefore a transfer of property in goods for consideration and was exigible to sales tax. Case-Laws VAT and Sales Tax Wed, 07 Mar 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150692