https://www.taxtmi.com/caselaws?id=156053 The High Court held that the contract for supplying, laying, and polishing mosaic tiles constituted an indivisible works contract, not subject to sales tax. The Court emphasized that the contract was for work and labor, distinct from a sale of goods, based on the nature of the services provided and the terms of the agreement. The Court overturned the Board of Revenue's decision, reinstating the Appellate Assistant Commissioner's orders and ruling in favor of the appellant. en-us Thu, 01 Mar 1990 00:00:00 +0530 Thu, 12 Sep 2013 16:54:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156053 The High Court held that the contract for supplying, laying, and polishing mosaic tiles constituted an indivisible works contract, not subject to sales tax. The Court emphasized that the contract was for work and labor, distinct from a sale of goods, based on the nature of the services provided and the terms of the agreement. The Court overturned the Board of Revenue's decision, reinstating the Appellate Assistant Commissioner's orders and ruling in favor of the appellant. Case-Laws VAT and Sales Tax Thu, 01 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156053