https://www.taxtmi.com/caselaws?id=158830 The court determined that the transactions between an appellant-company and the Government of India were contracts for work and labor, not contracts of sale. The court found that the Government of India retained ownership of the property, and the appellant-company acted as an intermediary in manufacturing and selling instruments on behalf of the government. As a result, the Tribunal's decision was upheld, dismissing the State's revision cases without awarding costs. en-us Thu, 17 Aug 1995 00:00:00 +0530 Thu, 07 Nov 2013 18:07:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158830 The court determined that the transactions between an appellant-company and the Government of India were contracts for work and labor, not contracts of sale. The court found that the Government of India retained ownership of the property, and the appellant-company acted as an intermediary in manufacturing and selling instruments on behalf of the government. As a result, the Tribunal's decision was upheld, dismissing the State's revision cases without awarding costs. Case-Laws VAT and Sales Tax Thu, 17 Aug 1995 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158830