https://www.taxtmi.com/caselaws?id=160147 The court ruled in Civil Rule Nos. 49, 50, and 51 of 1991 that sales tax could not be levied on bricks used in works contracts before the 1984 amendment of the Tripura Sales Tax Act. The court found that the bricks did not constitute a sale under the law, following precedents that established works contracts do not equate to sales for tax purposes. The assessment orders were deemed incorrect, and the decisions of the tax authorities were set aside, with the matter remitted for reassessment. The writ petitions were allowed without costs. 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 The court ruled in Civil Rule Nos. 49, 50, and 51 of 1991 that sales tax could not be levied on bricks used in works contracts before the 1984 amendment of the Tripura Sales Tax Act. The court found that the bricks did not constitute a sale under the law, following precedents that established works contracts do not equate to sales for tax purposes. The assessment orders were deemed incorrect, and the decisions of the tax authorities were set aside, with the matter remitted for reassessment. The writ petitions were allowed without costs. Case-Laws VAT and Sales Tax Thu, 16 Mar 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=160147