https://www.taxtmi.com/caselaws?id=169985 The High Court of Andhra Pradesh ruled in favor of the respondent, determining that the activity of building bus bodies constituted a sale rather than a works contract. The Court emphasized the importance of expertise, material supply, and immediate usability in distinguishing between the two. The judgment in Patnaik's case was instrumental in establishing the nature of the activity as a sale, leading to the dismissal of the appeals filed by the Income-tax Department. en-us Thu, 24 Jul 2014 00:00:00 +0530 Tue, 12 May 2015 17:43:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=169985 The High Court of Andhra Pradesh ruled in favor of the respondent, determining that the activity of building bus bodies constituted a sale rather than a works contract. The Court emphasized the importance of expertise, material supply, and immediate usability in distinguishing between the two. The judgment in Patnaik's case was instrumental in establishing the nature of the activity as a sale, leading to the dismissal of the appeals filed by the Income-tax Department. Case-Laws Income Tax Thu, 24 Jul 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=169985