https://www.taxtmi.com/caselaws?id=160147 Bricks used as an indivisible part of a works contract were not taxable as a sale under the pre-amendment regime of the Tripura Sales Tax Act, 1976. On the pre-1984 legal position under section 2(g), the transfer involved in execution of the works contract was treated as work and labour, not a sale, so sales tax could not be levied on the value of the bricks for assessment years before 12 July 1984. Taxability on transfer of property in goods used in works contracts arose only after insertion of section 3A(3), and the earlier assessment orders could not stand. en-us Thu, 16 Mar 2000 00:00:00 +0530 Tue, 10 Dec 2013 16:59:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=160147 Bricks used as an indivisible part of a works contract were not taxable as a sale under the pre-amendment regime of the Tripura Sales Tax Act, 1976. On the pre-1984 legal position under section 2(g), the transfer involved in execution of the works contract was treated as work and labour, not a sale, so sales tax could not be levied on the value of the bricks for assessment years before 12 July 1984. Taxability on transfer of property in goods used in works contracts arose only after insertion of section 3A(3), and the earlier assessment orders could not stand. Case-Laws VAT and Sales Tax Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160147