https://www.taxtmi.com/caselaws?id=156394 Supply, fabrication and fixing of auditorium chairs at site was treated as a works contract because the contractor brought materials to the premises, fabricated the chairs there, and completed the job in coordination with the architect, owners and civil contractor. The absence of a formal written contract did not negate the works contract character, as the nature of the transaction could be gathered from the evidence and surrounding circumstances. The earlier authority relied on by the revenue was factually different. The levy based on treating the transaction as a sale could not be sustained, and the assessee succeeded. en-us Fri, 21 Sep 1990 00:00:00 +0530 Thu, 19 Sep 2013 12:49:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156394 Supply, fabrication and fixing of auditorium chairs at site was treated as a works contract because the contractor brought materials to the premises, fabricated the chairs there, and completed the job in coordination with the architect, owners and civil contractor. The absence of a formal written contract did not negate the works contract character, as the nature of the transaction could be gathered from the evidence and surrounding circumstances. The earlier authority relied on by the revenue was factually different. The levy based on treating the transaction as a sale could not be sustained, and the assessee succeeded. Case-Laws VAT and Sales Tax Fri, 21 Sep 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156394