https://www.taxtmi.com/caselaws?id=397926 Classification of transactions as works contract or sale depended on examination of the contracts, invoices and supporting material, and no such material had been placed before the assessing authority to establish a works contract. The HC held that this factual enquiry could not be undertaken in writ jurisdiction under Article 226 and that the petitioner should pursue the statutory appellate remedy. The Court therefore declined interference with the rectification order and did not express any view on the merits of the classification dispute. en-us Fri, 07 Aug 2020 00:00:00 +0530 Wed, 02 Sep 2020 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=397926 Classification of transactions as works contract or sale depended on examination of the contracts, invoices and supporting material, and no such material had been placed before the assessing authority to establish a works contract. The HC held that this factual enquiry could not be undertaken in writ jurisdiction under Article 226 and that the petitioner should pursue the statutory appellate remedy. The Court therefore declined interference with the rectification order and did not express any view on the merits of the classification dispute. Case-Laws VAT and Sales Tax Fri, 07 Aug 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=397926