https://www.taxtmi.com/caselaws?id=150718 The court upheld the decision of the Sales Tax Appellate Tribunal, ruling that the supply of beedi leaves and thread for beedies manufacturing did not constitute a sale. The court emphasized the lack of evidence of a transfer of property in the goods, despite the debiting of costs in the accounts. The terms of the agreement and the nature of the transaction were crucial in determining the absence of a sale, leading to the dismissal of the tax case. en-us Mon, 02 Jul 1973 00:00:00 +0530 Tue, 21 May 2013 17:38:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150718 The court upheld the decision of the Sales Tax Appellate Tribunal, ruling that the supply of beedi leaves and thread for beedies manufacturing did not constitute a sale. The court emphasized the lack of evidence of a transfer of property in the goods, despite the debiting of costs in the accounts. The terms of the agreement and the nature of the transaction were crucial in determining the absence of a sale, leading to the dismissal of the tax case. Case-Laws VAT and Sales Tax Mon, 02 Jul 1973 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150718