Providing men and materials for laying concrete mixture is to be treated as ‘Works Contract’ and not as ‘Sale’
Last updated: 03 February 2015
Court :
HC, Madras
Brief :
The Hon’ble High Court allowed the appeal in favour of the Appellant and held that the present transaction is a composite Works contract involving men and labour.
Citation :
Thirumalai Ready Mix Concrete Vs. State of Puducherry [(2015) 53 taxmann.com 90 (Madras)]
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Bimal Jain
Published in VAT
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