https://www.taxtmi.com/caselaws?id=256052 A supply arrangement for ready mix concrete was treated as a composite works contract rather than an outright sale because the supplier was also obliged to transport the concrete to site, provide labour and technical support for laying it, and remain responsible for execution and quality. The absence of the words "works contract" in the agreement was not decisive where the substance of the contract showed an integrated obligation to supply and lay the concrete. On that footing, the transaction qualified for exemption. 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 A supply arrangement for ready mix concrete was treated as a composite works contract rather than an outright sale because the supplier was also obliged to transport the concrete to site, provide labour and technical support for laying it, and remain responsible for execution and quality. The absence of the words "works contract" in the agreement was not decisive where the substance of the contract showed an integrated obligation to supply and lay the concrete. On that footing, the transaction qualified for exemption. Case-Laws VAT and Sales Tax Wed, 14 Aug 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256052