16 May, 2014
The Calcutta High Court in Joyrath Projects P ltd v. Sales Tax Officer [W. P. No. 19185 (w) of 2013], had occasion to examine ‘transfer of property’ and determine whether good purchased for use in works contract being a building contract amounted to sale as per the Central Sales Tax Act.
At issue was refusal by the Sales Tax Officer to issue C form to the dealer who had purchas...
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