https://www.taxtmi.com/caselaws?id=763550 Supply of pre-stressed concrete sleepers manufactured for Indian Railways and other dealers was not a works contract under Section 2(t) of the APGST Act, 1957, because the decisive test is whether the goods are created specifically under the agreement and not merely manufactured in the ordinary course of business. The record did not show agreement-specific manufacture, and the sleepers were supplied regularly to Indian Railways and other dealers. Manufacture to customer specifications was relevant but, on these facts, insufficient to convert the transaction into a works contract. The turnover was therefore taxable as a contract of sale, and the assessment applying the works contract rate was set aside. en-us Wed, 18 Dec 2024 00:00:00 +0530 Sat, 21 Dec 2024 11:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=763550 Supply of pre-stressed concrete sleepers manufactured for Indian Railways and other dealers was not a works contract under Section 2(t) of the APGST Act, 1957, because the decisive test is whether the goods are created specifically under the agreement and not merely manufactured in the ordinary course of business. The record did not show agreement-specific manufacture, and the sleepers were supplied regularly to Indian Railways and other dealers. Manufacture to customer specifications was relevant but, on these facts, insufficient to convert the transaction into a works contract. The turnover was therefore taxable as a contract of sale, and the assessment applying the works contract rate was set aside. Case-Laws VAT / Sales Tax Wed, 18 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=763550