https://www.taxtmi.com/caselaws?id=238367 A contract covering manufacture, transport, laying, jointing, hydro testing and commissioning of GRP pipes was treated as a composite works contract, not a sale. The court accepted the earlier appellate view that the predominant nature of the arrangement was execution of an integrated works obligation, with supply of materials only one element of the contract. Reassessment failed because it rested on no real material beyond a bare assertion that the contract involved only supply, and the view that sale was complete on unloading was held inconsistent with the contractual terms. The revision was allowed in favour of the assessee. en-us Wed, 14 Aug 2013 00:00:00 +0530 Mon, 21 Oct 2013 13:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=238367 A contract covering manufacture, transport, laying, jointing, hydro testing and commissioning of GRP pipes was treated as a composite works contract, not a sale. The court accepted the earlier appellate view that the predominant nature of the arrangement was execution of an integrated works obligation, with supply of materials only one element of the contract. Reassessment failed because it rested on no real material beyond a bare assertion that the contract involved only supply, and the view that sale was complete on unloading was held inconsistent with the contractual terms. The revision was allowed in favour of the assessee. Case-Laws VAT and Sales Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=238367