Home Case Index All Cases VAT and Sales Tax VAT and Sales Tax + SC VAT and Sales Tax - 1965 (1) TMI SC This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1965 (1) TMI 44 - SC - VAT and Sales TaxWhether a contract is one for execution of work or for performance of service, or is a contract for sale of goods? Held that:- Appeal dismissed. The finding that the contract as a whole is a contract for the sale of goods. Agreeing with the High Court, we hold that the answer to the question referred is against the appellant. The appeal accordingly fails and is dismissed with costs. In the other two appeals relating to assessments for the quarters ending September 30, 1957, and December 31, 1957, the agreements are similar and these also fail and are dismissed with costs. There will be one set of hearing fee in all the three appeals.
|