Supply of tiles was in nature of job work if raw materials were supplied by contractee: HC

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The assessee, a contractor, entered into a contract with the contractee, a Government Department, for supply of certain tiles. The contractee supplied entire raw materials including the land and electricity to the assessee. The assessee used the said materials and made tiles and supplied them to the contractee.

Whether transaction was in nature of job work – Held, yes

Citation: [2018] 93 taxmann.com 403 (Uttarakhand)