https://www.taxtmi.com/caselaws?id=155793 The High Court of Kerala determined that the contract between the assessee and the Government of India was a contract for the sale of goods, not for work and labor as previously concluded by the Sales Tax Appellate Tribunal. The court based its decision on the payment terms, insurance provisions, ownership clauses, and absence of material supply by the purchaser for construction. Consequently, the court allowed the Revenue's petition, overturning the Tribunal's decision and reinstating the assessing authority's order without awarding costs. en-us Thu, 16 Jul 1987 00:00:00 +0530 Sat, 07 Sep 2013 17:32:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155793 The High Court of Kerala determined that the contract between the assessee and the Government of India was a contract for the sale of goods, not for work and labor as previously concluded by the Sales Tax Appellate Tribunal. The court based its decision on the payment terms, insurance provisions, ownership clauses, and absence of material supply by the purchaser for construction. Consequently, the court allowed the Revenue's petition, overturning the Tribunal's decision and reinstating the assessing authority's order without awarding costs. Case-Laws VAT and Sales Tax Thu, 16 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155793