https://www.taxtmi.com/caselaws?id=168017 A repair-and-replacement arrangement in which a defective compressor was exchanged for a reconditioned compressor, with repair charges collected, was treated as a works contract involving transfer of property in goods under the expanded meaning of sale in article 366(29A). The transaction was therefore taxable under section 3B of the Tamil Nadu General Sales Tax Act, 1959. Where no separate details of labour charges and material value were available, the authorities applied the standard 30% deduction for labour and taxed the remaining turnover, and that method was upheld on the record. en-us Mon, 19 Mar 2012 00:00:00 +0530 Thu, 08 Jan 2015 12:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=168017 A repair-and-replacement arrangement in which a defective compressor was exchanged for a reconditioned compressor, with repair charges collected, was treated as a works contract involving transfer of property in goods under the expanded meaning of sale in article 366(29A). The transaction was therefore taxable under section 3B of the Tamil Nadu General Sales Tax Act, 1959. Where no separate details of labour charges and material value were available, the authorities applied the standard 30% deduction for labour and taxed the remaining turnover, and that method was upheld on the record. Case-Laws VAT and Sales Tax Mon, 19 Mar 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=168017