https://www.taxtmi.com/caselaws?id=153162 The Court held that transactions with Cochin Shipyard and Lower Jhelum Hydel Project were works contracts, not sales, and thus not taxable as sales turnover. The transaction with Baira Siul Project was deemed a sale and taxable as such. The Tribunal's decision was partially upheld and partially overturned based on the detailed examination of the contract terms. en-us Thu, 17 Sep 1981 00:00:00 +0530 Thu, 18 Jul 2013 17:41:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153162 The Court held that transactions with Cochin Shipyard and Lower Jhelum Hydel Project were works contracts, not sales, and thus not taxable as sales turnover. The transaction with Baira Siul Project was deemed a sale and taxable as such. The Tribunal's decision was partially upheld and partially overturned based on the detailed examination of the contract terms. Case-Laws VAT and Sales Tax Thu, 17 Sep 1981 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153162