https://www.taxtmi.com/caselaws?id=157502 A contract for collection, lifting, dumping and spreading stone ballast along railway tracks was treated as a supply arrangement rather than a works contract because the contractor's role, read as a whole, was to supply ballast with incidental handling and placement as directed by the purchaser. The railway's clarification described the work modes as substantively identical, and the contractual terms required collection, stacking, lifting and dumping in accordance with railway instructions. On that basis, the reassessment and revisional orders were sustained and the challenge failed. en-us Mon, 07 Sep 1992 00:00:00 +0530 Mon, 07 Oct 2013 14:21:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=157502 A contract for collection, lifting, dumping and spreading stone ballast along railway tracks was treated as a supply arrangement rather than a works contract because the contractor's role, read as a whole, was to supply ballast with incidental handling and placement as directed by the purchaser. The railway's clarification described the work modes as substantively identical, and the contractual terms required collection, stacking, lifting and dumping in accordance with railway instructions. On that basis, the reassessment and revisional orders were sustained and the challenge failed. Case-Laws VAT and Sales Tax Mon, 07 Sep 1992 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=157502