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<h1>Contract of sale transfers property while work contract provides services with materials as incidental consideration affecting legal obligations</h1> A contract of sale involves the transfer of property and delivery of goods as the main objective, while a contract for work and labour focuses on providing services where materials are incidental. The key test is whether the work results in something that can be sold as a distinct product. Courts examine whether materials are the primary consideration or merely accessory to the work performed. In work contracts, the contractor typically has no property rights in the final product, unlike sale contracts where the seller owns the goods before transfer. The distinction affects legal obligations, taxation, and remedies available to parties.