https://www.taxtmi.com/caselaws?id=260658 A seismic survey contract was treated as a pure service arrangement rather than a works contract because it involved technical survey services without construction, fitting out, repair, installation, alteration, or processing of goods within the constitutional and statutory meaning of works contract. The court also found no transfer of the right to use goods, as the contractor's equipment remained under its own control and no possession or effective control passed to the respondent. On that basis, the arrangement did not attract tax under the Tripura VAT deemed-sale provisions, and the deductions from the petitioner's account were liable to be quashed with consequential refund. en-us Tue, 05 May 2015 00:00:00 +0530 Wed, 28 Oct 2015 12:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=260658 A seismic survey contract was treated as a pure service arrangement rather than a works contract because it involved technical survey services without construction, fitting out, repair, installation, alteration, or processing of goods within the constitutional and statutory meaning of works contract. The court also found no transfer of the right to use goods, as the contractor's equipment remained under its own control and no possession or effective control passed to the respondent. On that basis, the arrangement did not attract tax under the Tripura VAT deemed-sale provisions, and the deductions from the petitioner's account were liable to be quashed with consequential refund. Case-Laws VAT and Sales Tax Tue, 05 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=260658