https://www.taxtmi.com/caselaws?id=159454 The Tribunal determined that the contract in question was an indivisible works contract, not a contract for the sale of goods. As a result, the supply of fabricated gates and equipment was not subject to sales tax under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal emphasized the importance of consistency in appellate decisions and directed the respondents to modify the assessment order, refunding the sales tax to the applicants within four months. The application was allowed with no order as to costs. en-us Thu, 25 Apr 1991 00:00:00 +0530 Mon, 25 Nov 2013 17:29:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159454 The Tribunal determined that the contract in question was an indivisible works contract, not a contract for the sale of goods. As a result, the supply of fabricated gates and equipment was not subject to sales tax under the Bengal Finance (Sales Tax) Act, 1941. The Tribunal emphasized the importance of consistency in appellate decisions and directed the respondents to modify the assessment order, refunding the sales tax to the applicants within four months. The application was allowed with no order as to costs. Case-Laws VAT and Sales Tax Thu, 25 Apr 1991 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159454