https://www.taxtmi.com/caselaws?id=164600 In a works-contract setting, supply of construction materials by the employer to the contractor for execution of the project, with price adjusted against the contractor's bill, may constitute a taxable sale and render the supplier a dealer under the Mizoram Sales Tax Act, 1989. The broader definitions of "dealer" and "sale" were applied to treat the transaction as involving transfer of property in goods for project execution, even where surplus materials were returnable. Interest on assessed tax may be levied later if omitted earlier, but the levy must be supported by a speaking order disclosing the calculation and break-up of the amount charged. en-us Wed, 11 Nov 2009 00:00:00 +0530 Mon, 27 Oct 2014 18:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164600 In a works-contract setting, supply of construction materials by the employer to the contractor for execution of the project, with price adjusted against the contractor's bill, may constitute a taxable sale and render the supplier a dealer under the Mizoram Sales Tax Act, 1989. The broader definitions of "dealer" and "sale" were applied to treat the transaction as involving transfer of property in goods for project execution, even where surplus materials were returnable. Interest on assessed tax may be levied later if omitted earlier, but the levy must be supported by a speaking order disclosing the calculation and break-up of the amount charged. Case-Laws VAT and Sales Tax Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164600