https://www.taxtmi.com/caselaws?id=150944 The court affirmed that the distribution of spare parts for vehicle repair constitutes a sale, regardless of the shareholder relationship between the company and the partnership. The court upheld the Tribunal's decision on the apportionment of goods supplied based on a 7:2 ratio due to the assessee's lack of specific details. Regarding the taxability of labor charges and material costs, the court agreed with the Tribunal's decision to only allow half of the claimed amount as attributable to work and labor, emphasizing the need for clear evidence in distinguishing contract types. The tax revision cases were dismissed, with the assessee directed to bear department costs. en-us Tue, 12 Feb 1974 00:00:00 +0530 Sat, 25 May 2013 10:10:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150944 The court affirmed that the distribution of spare parts for vehicle repair constitutes a sale, regardless of the shareholder relationship between the company and the partnership. The court upheld the Tribunal's decision on the apportionment of goods supplied based on a 7:2 ratio due to the assessee's lack of specific details. Regarding the taxability of labor charges and material costs, the court agreed with the Tribunal's decision to only allow half of the claimed amount as attributable to work and labor, emphasizing the need for clear evidence in distinguishing contract types. The tax revision cases were dismissed, with the assessee directed to bear department costs. Case-Laws VAT and Sales Tax Tue, 12 Feb 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150944