https://www.taxtmi.com/caselaws?id=164717 The court upheld the Joint Commissioner III's decision that the contract between the assessee and railways involved supply of materials, affirming tax liability and reducing penalty to 50%. The court found evidence supporting material supply in the contract clauses and the assessee's purchase of materials. The appeal was dismissed as the court deemed the decision well-founded with no legal basis for interference, resulting in the dismissal of the appeals without costs. en-us Thu, 11 Jun 2009 00:00:00 +0530 Fri, 07 Nov 2014 14:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=164717 The court upheld the Joint Commissioner III's decision that the contract between the assessee and railways involved supply of materials, affirming tax liability and reducing penalty to 50%. The court found evidence supporting material supply in the contract clauses and the assessee's purchase of materials. The appeal was dismissed as the court deemed the decision well-founded with no legal basis for interference, resulting in the dismissal of the appeals without costs. Case-Laws VAT and Sales Tax Thu, 11 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=164717