https://www.taxtmi.com/caselaws?id=251201 A project agreement's characterisation as a works contract or a sale for sales tax/VAT purposes depended on the full contractual matrix and surrounding facts, so the High Court declined to determine taxability in writ jurisdiction at the assessment stage and relegated the parties to the statutory assessment process. The Court held that, where the dispute raised mixed questions of fact and law and the statute provided an effective machinery of assessment, appeal and revision, merits should not be decided on an incomplete record. It also held that a provisional attachment under section 45 of the Gujarat Value Added Tax Act could not continue beyond its statutory life, and quashed the attachment with a direction to return deposited amounts with interest, if any. en-us Thu, 16 Aug 2012 00:00:00 +0530 Sun, 07 Sep 2014 08:42:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251201 A project agreement's characterisation as a works contract or a sale for sales tax/VAT purposes depended on the full contractual matrix and surrounding facts, so the High Court declined to determine taxability in writ jurisdiction at the assessment stage and relegated the parties to the statutory assessment process. The Court held that, where the dispute raised mixed questions of fact and law and the statute provided an effective machinery of assessment, appeal and revision, merits should not be decided on an incomplete record. It also held that a provisional attachment under section 45 of the Gujarat Value Added Tax Act could not continue beyond its statutory life, and quashed the attachment with a direction to return deposited amounts with interest, if any. Case-Laws VAT and Sales Tax Thu, 16 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251201