https://www.taxtmi.com/caselaws?id=301168 Materials supplied to contractors on a cost-recovery basis were treated as taxable turnover because the authorities found the goods were issued for use in execution of work and the assessee produced no material to exclude tax-free or first-point tax-paid goods. Hire charges for machinery supplied to contractors were also held taxable as deemed sales, since the extended definition of sale covered transfer of the right to use goods on the facts found, and the assessee's claim of retained control was rejected. In revision, the High Court found no infirmity in the Tribunal's factual findings and declined interference. en-us Wed, 13 Feb 2019 00:00:00 +0530 Wed, 16 Mar 2022 10:16:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=301168 Materials supplied to contractors on a cost-recovery basis were treated as taxable turnover because the authorities found the goods were issued for use in execution of work and the assessee produced no material to exclude tax-free or first-point tax-paid goods. Hire charges for machinery supplied to contractors were also held taxable as deemed sales, since the extended definition of sale covered transfer of the right to use goods on the facts found, and the assessee's claim of retained control was rejected. In revision, the High Court found no infirmity in the Tribunal's factual findings and declined interference. Case-Laws VAT and Sales Tax Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=301168