https://www.taxtmi.com/caselaws?id=156806 The Court upheld the lower authorities' findings that the transaction constituted a sale of goods rather than a works contract. The petitioner's claim for exemption on the turnover representing the supply of machinery as a works contract was rejected, emphasizing clauses in the contract indicating the procurement of raw materials and the nature of the transaction as a sale of goods. Citing relevant case law, the Court dismissed the revision and ruled against the petitioner, affirming the transaction's classification as a sale of goods. en-us Mon, 15 Jul 1991 00:00:00 +0530 Wed, 25 Sep 2013 12:07:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=156806 The Court upheld the lower authorities' findings that the transaction constituted a sale of goods rather than a works contract. The petitioner's claim for exemption on the turnover representing the supply of machinery as a works contract was rejected, emphasizing clauses in the contract indicating the procurement of raw materials and the nature of the transaction as a sale of goods. Citing relevant case law, the Court dismissed the revision and ruled against the petitioner, affirming the transaction's classification as a sale of goods. Case-Laws VAT and Sales Tax Mon, 15 Jul 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=156806