Ruling Clarifies Sale of Ready-to-Use Sand as Supply of Goods, Not Job Work Services, for Foundry Industry.

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....Classification of supply - Supply of Goods or Supply of Job Work Services - promotion of commercial activities relating to Foundry Industry & preservation of environment through its Sand Reclamation Plants - the subject transaction undertaken is a supply of goods, i.e. sale of ready to use sand for the foundry industry and not supply of job work services. - AAR....