https://www.taxtmi.com/caselaws?id=418305 Receipts from laying and polishing mosaic tiles were treated as turnover from sale of tiles, not consideration for a works contract, under the Tamil Nadu General Sales Tax Act, 1959. The assessment related to a period before liability on works contracts under Section 3B had come into force, and the record showed no customer agreements, no supporting stock or production records, and no proof that materials were taken to customers' sites. On those facts, the fact-finding authority concluded that the transaction was a sale, and the finding was upheld because no perversity or infirmity was shown. en-us Fri, 04 Feb 2022 00:00:00 +0530 Mon, 14 Feb 2022 07:18:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=418305 Receipts from laying and polishing mosaic tiles were treated as turnover from sale of tiles, not consideration for a works contract, under the Tamil Nadu General Sales Tax Act, 1959. The assessment related to a period before liability on works contracts under Section 3B had come into force, and the record showed no customer agreements, no supporting stock or production records, and no proof that materials were taken to customers' sites. On those facts, the fact-finding authority concluded that the transaction was a sale, and the finding was upheld because no perversity or infirmity was shown. Case-Laws VAT and Sales Tax Fri, 04 Feb 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=418305