https://www.taxtmi.com/caselaws?id=162409 The Court set aside the Tribunal's decision and directed reassessment by the assessing officer. It emphasized the importance of determining the exact nature of the contract to apply legal principles correctly. The Court found the authorities lacked sufficient evidence on the contract specifics and highlighted the need for a definitive finding on the contract nature. Referring to a previous judgment, it clarified that if the contract was for mosaic flooring only, the turnover wasn't taxable; however, if it included tile supply and laying, the turnover was taxable at the first sale. en-us Thu, 05 Jun 2003 00:00:00 +0530 Wed, 26 Feb 2014 12:57:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=162409 The Court set aside the Tribunal's decision and directed reassessment by the assessing officer. It emphasized the importance of determining the exact nature of the contract to apply legal principles correctly. The Court found the authorities lacked sufficient evidence on the contract specifics and highlighted the need for a definitive finding on the contract nature. Referring to a previous judgment, it clarified that if the contract was for mosaic flooring only, the turnover wasn't taxable; however, if it included tile supply and laying, the turnover was taxable at the first sale. Case-Laws VAT and Sales Tax Thu, 05 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=162409