https://www.taxtmi.com/caselaws?id=161303 The court held that the services provided by the petitioner in wire line logging and perforation activities constituted a "sale" under the Assam General Sales Tax Act. The contract between the petitioner and the Oil India Limited was deemed to be a lease under the Act, allowing for the deduction of sales tax at source as per the contract terms. The court dismissed the petition, affirming the legality of the tax deduction in accordance with the statutory provisions and contract terms. en-us Fri, 28 Mar 2003 00:00:00 +0530 Mon, 13 Jan 2014 18:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=161303 The court held that the services provided by the petitioner in wire line logging and perforation activities constituted a "sale" under the Assam General Sales Tax Act. The contract between the petitioner and the Oil India Limited was deemed to be a lease under the Act, allowing for the deduction of sales tax at source as per the contract terms. The court dismissed the petition, affirming the legality of the tax deduction in accordance with the statutory provisions and contract terms. Case-Laws VAT and Sales Tax Fri, 28 Mar 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=161303