AAR: Sale of ready-to-use sand to Foundry Industry constitutes 'supply of goods', not 'job-work'

Maharashtra AAR rules that sale of ready-to-use sand by Applicant (which receives waste sand and processes it with heat treatment/other set of small procedures) to the Foundry Industry is supply of goods and not job-work services; Applicant, a company formed by 5 Industrial Associations from Kolhapur district, has set up a Sand Reclamation Plant under Recast Industrial Infrastructure Up-gradation Scheme as approved by Ministry of Commerce and Industry;&nbs...