https://www.taxtmi.com/caselaws?id=155677 The court ruled in favor of the petitioner-company, holding that the services provided did not constitute a works contract subject to sales tax under the Bihar Finance Act, 1981. The court emphasized that for a transaction to be taxed as a works contract, there must be a transfer of property in goods, which was not the case as the chemicals used were consumed in the process. Consequently, the court allowed the writ application, quashing the tax imposition on the petitioner's services. en-us Thu, 14 Sep 1989 00:00:00 +0530 Fri, 06 Sep 2013 15:37:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155677 The court ruled in favor of the petitioner-company, holding that the services provided did not constitute a works contract subject to sales tax under the Bihar Finance Act, 1981. The court emphasized that for a transaction to be taxed as a works contract, there must be a transfer of property in goods, which was not the case as the chemicals used were consumed in the process. Consequently, the court allowed the writ application, quashing the tax imposition on the petitioner's services. Case-Laws VAT and Sales Tax Thu, 14 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155677