October 2018


Janak Vaghani
Ishan Patkar
Chartered Accountants

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?


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