https://www.taxtmi.com/caselaws?id=256052 The High Court held that the transaction involving the supply, laying, and spreading of ready mix concrete qualified as a works contract under the Puducherry General Sales Tax Act for the year 2003-04. The Court found that the petitioner's obligations went beyond mere supply, encompassing laying the concrete with quality assurance and compensation for future leakages. Despite the absence of the term "works contract" in the agreement, the Court determined that the nature of the transaction constituted a composite works contract involving both material and labor, setting aside the Tribunal's decision and allowing the revision. en-us Wed, 14 Aug 2013 00:00:00 +0530 Fri, 24 Jul 2015 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256052 The High Court held that the transaction involving the supply, laying, and spreading of ready mix concrete qualified as a works contract under the Puducherry General Sales Tax Act for the year 2003-04. The Court found that the petitioner's obligations went beyond mere supply, encompassing laying the concrete with quality assurance and compensation for future leakages. Despite the absence of the term "works contract" in the agreement, the Court determined that the nature of the transaction constituted a composite works contract involving both material and labor, setting aside the Tribunal's decision and allowing the revision. Case-Laws VAT and Sales Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256052