https://www.taxtmi.com/caselaws?id=152538 The High Court determined that the turnover of a partnership firm manufacturing rubber-stamps involved both works contracts for customized stamps and sales of finished stamps for general consumption. The Court differentiated between the two types of contracts based on the nature of the work involved and classified them accordingly. Consequently, the Court allowed the petition, quashing the sales tax assessment orders and directing a fresh assessment based on the clarified classification of the contracts. en-us Fri, 24 Nov 1978 00:00:00 +0530 Sat, 06 Jul 2013 14:10:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152538 The High Court determined that the turnover of a partnership firm manufacturing rubber-stamps involved both works contracts for customized stamps and sales of finished stamps for general consumption. The Court differentiated between the two types of contracts based on the nature of the work involved and classified them accordingly. Consequently, the Court allowed the petition, quashing the sales tax assessment orders and directing a fresh assessment based on the clarified classification of the contracts. Case-Laws VAT and Sales Tax Fri, 24 Nov 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152538