https://www.taxtmi.com/caselaws?id=158953 The Tribunal dismissed the application challenging the constitutionality of Section 6D of the 1941 Act, ruling that the provision was valid under the Constitution. It held that the zinc used in the works contract did not qualify as a sale in the course of import and was subject to taxation under Section 6D. The Tribunal found no privity of contract between the parties involved, concluding that the deemed sale of zinc was not exempt from taxation. The applicant's claim was dismissed, and no costs were awarded as the tax on the deemed sale had already been paid. en-us Wed, 24 Jan 1996 00:00:00 +0530 Mon, 11 Nov 2013 16:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158953 The Tribunal dismissed the application challenging the constitutionality of Section 6D of the 1941 Act, ruling that the provision was valid under the Constitution. It held that the zinc used in the works contract did not qualify as a sale in the course of import and was subject to taxation under Section 6D. The Tribunal found no privity of contract between the parties involved, concluding that the deemed sale of zinc was not exempt from taxation. The applicant's claim was dismissed, and no costs were awarded as the tax on the deemed sale had already been paid. Case-Laws VAT and Sales Tax Wed, 24 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158953