https://www.taxtmi.com/caselaws?id=158860 A contract for manufacturing and supplying PCC blocks was treated as a works contract rather than a contract of sale because the department supplied cement, water and land free of cost, retained ownership in the supplied materials, and the contractor never acquired ownership in the raw materials or finished blocks. The contractor's own material component was found to remain below the exemption threshold prescribed by the relevant notification under the Rajasthan Sales Tax Act, supporting non-taxability as a sale. The comparison with an earlier similar contract was accepted, while a cited case was distinguished on the ground that the contractor there owned the raw materials and finished goods. On that basis, the assessment order and show-cause notice were liable to be quashed. en-us Thu, 07 Nov 1996 00:00:00 +0530 Fri, 08 Nov 2013 16:21:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158860 A contract for manufacturing and supplying PCC blocks was treated as a works contract rather than a contract of sale because the department supplied cement, water and land free of cost, retained ownership in the supplied materials, and the contractor never acquired ownership in the raw materials or finished blocks. The contractor's own material component was found to remain below the exemption threshold prescribed by the relevant notification under the Rajasthan Sales Tax Act, supporting non-taxability as a sale. The comparison with an earlier similar contract was accepted, while a cited case was distinguished on the ground that the contractor there owned the raw materials and finished goods. On that basis, the assessment order and show-cause notice were liable to be quashed. Case-Laws VAT and Sales Tax Thu, 07 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158860