https://www.taxtmi.com/caselaws?id=154154 The High Court upheld the Tribunal's findings on three issues: the supply of raw materials was considered a works contract, the dismissal of the enhancement petition was deemed justified, and the transactions were classified as sales in the course of import, exempt from taxation. The tax revision case was dismissed, with no order as to costs. en-us Wed, 13 Apr 1983 00:00:00 +0530 Fri, 09 Aug 2013 15:25:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154154 The High Court upheld the Tribunal's findings on three issues: the supply of raw materials was considered a works contract, the dismissal of the enhancement petition was deemed justified, and the transactions were classified as sales in the course of import, exempt from taxation. The tax revision case was dismissed, with no order as to costs. Case-Laws VAT and Sales Tax Wed, 13 Apr 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154154