1.(1) CCT vs. Jai Durga [MANU/UC/0382/2018—Judgment
dated 10th April, 2018]
Job work or sale?
The respondent had supplied
tiles to the Department of Uttarakhand State. The Department had provided the
facilities of land, material, electricity etc., to the respondent. The skill
and labour was of the respondent. However, the Sales Tax Department had held
the supply of tiles by the respondent as sale and had assessed tax on the same.
The Tribunal, however, had held the transaction as job work. Aggrieved by the
Tribunal judgment the State approached the High Court with the question,
whether the transaction was the job work or sale?