https://www.taxtmi.com/highlights?id=39222 Supply in the nature of sales or works contract - Merely because in the contract for laying down pipelines, a particular quality and / or thickness of the steel plates were agreed to be used and / or even the steel plates were required to be purchased from the particular manufacturer, it cannot be said that there was a contract for supply / sale of steel plates as contended on behalf of the petitioner. - HC en-us Fri, 04 May 2018 10:58:49 +0530 Fri, 04 May 2018 10:58:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=39222 Supply in the nature of sales or works contract - Merely because in the contract for laying down pipelines, a particular quality and / or thickness of the steel plates were agreed to be used and / or even the steel plates were required to be purchased from the particular manufacturer, it cannot be said that there was a contract for supply / sale of steel plates as contended on behalf of the petitioner. - HC Highlights VAT and Sales Tax Fri, 04 May 2018 10:58:49 +0530 https://www.taxtmi.com/highlights?id=39222