https://www.taxtmi.com/caselaws?id=68902 A mixed repair arrangement was characterised as a contract for work and labour, not an independent sale of spare parts, because customers and Government departments entrusted vehicle repairs with instructions that any required parts be purchased on their behalf and supported by original bills. On the factual record, there was no satisfactory proof of a separate taxable sale of goods by the appellant. Applying the predominant intention test to the substance of the transaction, the tribunal treated the arrangement as non-sale work and held that sales tax assessment on alleged spare parts sales was not warranted. en-us Tue, 27 Jul 1976 00:00:00 +0530 Sat, 02 Apr 2011 12:51:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=68902 A mixed repair arrangement was characterised as a contract for work and labour, not an independent sale of spare parts, because customers and Government departments entrusted vehicle repairs with instructions that any required parts be purchased on their behalf and supported by original bills. On the factual record, there was no satisfactory proof of a separate taxable sale of goods by the appellant. Applying the predominant intention test to the substance of the transaction, the tribunal treated the arrangement as non-sale work and held that sales tax assessment on alleged spare parts sales was not warranted. Case-Laws Income Tax Tue, 27 Jul 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=68902