1972 (10) TMI 111 - HC - VAT and Sales Tax

Summary

The High Court of Madras ruled that the supply of pebbles to Neyveli Lignite Corporation under an agreement constituted a sale, not a works contract. The court upheld the decision in Muthurama Reddiar v. State of Madras, rejecting the argument for reconsideration based on a subsequent Supreme Court ruling in Commissioner of Sales Tax v. Purshottam Premji. The tax cases were allowed with no costs.