https://www.taxtmi.com/caselaws?id=69214 Composite contracts for design, fabrication, delivery, erection, commissioning and testing of conveyor systems were treated as works contracts because the materials were manufactured to specification, fixed to the site and intended to pass only on completion of installation. The presence of on-site fitting, testing, acceptance procedures, retention money, maintenance obligations and close supervision showed that the dominant intention was execution of an integrated installation contract rather than sale of movable goods. On that basis, the turnover arising from the conveyor contracts was not exigible to sales tax as first sales of goods. en-us Fri, 30 Sep 1977 00:00:00 +0530 Tue, 05 Apr 2011 17:35:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=69214 Composite contracts for design, fabrication, delivery, erection, commissioning and testing of conveyor systems were treated as works contracts because the materials were manufactured to specification, fixed to the site and intended to pass only on completion of installation. The presence of on-site fitting, testing, acceptance procedures, retention money, maintenance obligations and close supervision showed that the dominant intention was execution of an integrated installation contract rather than sale of movable goods. On that basis, the turnover arising from the conveyor contracts was not exigible to sales tax as first sales of goods. Case-Laws Income Tax Fri, 30 Sep 1977 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=69214