https://www.taxtmi.com/caselaws?id=161280 Iron strips and hooks used in fastening cotton bales during job-work were treated as transfer of property in goods involved in execution of a works contract and were therefore taxable. Under the Rajasthan Sales Tax Act, 1954, read with article 366(29A)(b), once goods are supplied or delivered for use in performance of such a contract, transfer of property is presumed and the State need not separately prove an express sale. As the assessee purchased the items, used them in the job-work, and supplied them with the cotton bales, the levy was upheld. en-us Mon, 09 Sep 2002 00:00:00 +0530 Mon, 13 Jan 2014 16:20:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161280 Iron strips and hooks used in fastening cotton bales during job-work were treated as transfer of property in goods involved in execution of a works contract and were therefore taxable. Under the Rajasthan Sales Tax Act, 1954, read with article 366(29A)(b), once goods are supplied or delivered for use in performance of such a contract, transfer of property is presumed and the State need not separately prove an express sale. As the assessee purchased the items, used them in the job-work, and supplied them with the cotton bales, the levy was upheld. Case-Laws VAT and Sales Tax Mon, 09 Sep 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161280