https://www.taxtmi.com/caselaws?id=154220 The High Court of Andhra Pradesh determined that a transaction between a sub-contractor and main contractor for the construction of a Fishing Harbour constituted a contract for work and labor, not a sale of goods. The Court emphasized the composite and indivisible nature of the contract, where the primary focus was on executing the work rather than supplying materials. Drawing distinctions from previous cases, the Court upheld the Tribunal's decision, dismissing the Tax Revision Cases and rejecting the argument for the transaction being a sale of goods. en-us Thu, 24 Mar 1983 00:00:00 +0530 Sat, 10 Aug 2013 12:22:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154220 The High Court of Andhra Pradesh determined that a transaction between a sub-contractor and main contractor for the construction of a Fishing Harbour constituted a contract for work and labor, not a sale of goods. The Court emphasized the composite and indivisible nature of the contract, where the primary focus was on executing the work rather than supplying materials. Drawing distinctions from previous cases, the Court upheld the Tribunal's decision, dismissing the Tax Revision Cases and rejecting the argument for the transaction being a sale of goods. Case-Laws VAT and Sales Tax Thu, 24 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154220