https://www.taxtmi.com/caselaws?id=156009 Supplies of cement and steel by the assessee to contractors for residential construction had to be tested on the contract as a whole to determine whether they were sales exigible to sales tax or only materials provided in execution of a works contract. The controlling question was the legal character of the supply clauses, read with the entire arrangement, rather than the form of individual provisions. Because the Tribunal had not applied the later governing precedent, the matter required fresh examination under the correct legal test. The Tribunal's order was set aside and the dispute remitted for reconsideration in accordance with the binding legal position. en-us Wed, 10 May 1989 00:00:00 +0530 Wed, 11 Sep 2013 18:01:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156009 Supplies of cement and steel by the assessee to contractors for residential construction had to be tested on the contract as a whole to determine whether they were sales exigible to sales tax or only materials provided in execution of a works contract. The controlling question was the legal character of the supply clauses, read with the entire arrangement, rather than the form of individual provisions. Because the Tribunal had not applied the later governing precedent, the matter required fresh examination under the correct legal test. The Tribunal's order was set aside and the dispute remitted for reconsideration in accordance with the binding legal position. Case-Laws VAT and Sales Tax Wed, 10 May 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156009