https://www.taxtmi.com/caselaws?id=152657 On payment of royalty, a contractor who was permitted to work a State quarry, appropriate severed stones and chips, and supply them as owner acquired title before delivery; the transaction therefore answered the legal conception of a sale under section 2(g) and was exigible to tax. The contract was not a works contract because the arrangement was not mere labour or execution of work for the department: the contractor extracted and appropriated the goods, was not confined to supplying only to the department, and supplied them as owner. Both issues were decided in favour of the Revenue. en-us Tue, 08 Jul 1980 00:00:00 +0530 Mon, 08 Jul 2013 14:41:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152657 On payment of royalty, a contractor who was permitted to work a State quarry, appropriate severed stones and chips, and supply them as owner acquired title before delivery; the transaction therefore answered the legal conception of a sale under section 2(g) and was exigible to tax. The contract was not a works contract because the arrangement was not mere labour or execution of work for the department: the contractor extracted and appropriated the goods, was not confined to supplying only to the department, and supplied them as owner. Both issues were decided in favour of the Revenue. Case-Laws VAT and Sales Tax Tue, 08 Jul 1980 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152657