https://www.taxtmi.com/caselaws?id=162134 Exemption under Notification S.R.O. No. 364/88 depends on whether the turnover arises from contract work or job-work, not on whether the customer supplied the raw materials or the assessee purchased them itself. The authorities' view that self-purchased materials disqualified the claim was rejected as legally incorrect. However, the record was found insufficient on proof of the work orders and contract documents, so the assessee was to be given an opportunity to produce evidence and the matter was remitted for fresh consideration on the contract nature of the work. en-us Thu, 31 Oct 2002 00:00:00 +0530 Wed, 19 Feb 2014 16:06:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162134 Exemption under Notification S.R.O. No. 364/88 depends on whether the turnover arises from contract work or job-work, not on whether the customer supplied the raw materials or the assessee purchased them itself. The authorities' view that self-purchased materials disqualified the claim was rejected as legally incorrect. However, the record was found insufficient on proof of the work orders and contract documents, so the assessee was to be given an opportunity to produce evidence and the matter was remitted for fresh consideration on the contract nature of the work. Case-Laws VAT and Sales Tax Thu, 31 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162134