https://www.taxtmi.com/caselaws?id=159566 Bricks supplied under the relevant contract were treated as sales exigible to tax under the Tripura Sales Tax Act, 1976, rather than as a works contract, because the contractual terms had already been held in connected matters to create a taxable sale. The same reasoning was applied to turnover computation: no deduction was admissible for carriage, handling, loading or unloading charges incurred in delivering the bricks, as the entire consideration received for supply formed the sale price for taxation. The writ petitions therefore failed on both issues. en-us Wed, 29 Aug 1990 00:00:00 +0530 Wed, 27 Nov 2013 14:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=159566 Bricks supplied under the relevant contract were treated as sales exigible to tax under the Tripura Sales Tax Act, 1976, rather than as a works contract, because the contractual terms had already been held in connected matters to create a taxable sale. The same reasoning was applied to turnover computation: no deduction was admissible for carriage, handling, loading or unloading charges incurred in delivering the bricks, as the entire consideration received for supply formed the sale price for taxation. The writ petitions therefore failed on both issues. Case-Laws VAT and Sales Tax Wed, 29 Aug 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=159566