Dealer's Mosaic Transformation Classified as Sale, Not Works Contract; Subject to Sales Tax, Not VAT.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Works contract or contract of sales - as the goods used by the dealer transformed into a different good, after manufacturing, the transaction of a mosaic to the contractor would amount to sale and not works contract - HC....