https://www.taxtmi.com/caselaws?id=98924 The expression "sale of goods" in Entry 48 was construed in its legal sense, requiring an agreement to transfer the very goods for money consideration with property passing under that agreement. An entire and indivisible building or works contract is an agreement to execute work, not to sell materials separately; the materials used become part of the structure by accretion and do not pass as goods under a sale contract. Deeming provisions in the Madras enactment could not expand the taxing power beyond the constitutional entry. The supply of materials in such indivisible works contracts was therefore not taxable as a sale of goods. en-us Tue, 01 Apr 1958 00:00:00 +0530 Wed, 11 Mar 2020 17:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98924 The expression "sale of goods" in Entry 48 was construed in its legal sense, requiring an agreement to transfer the very goods for money consideration with property passing under that agreement. An entire and indivisible building or works contract is an agreement to execute work, not to sell materials separately; the materials used become part of the structure by accretion and do not pass as goods under a sale contract. Deeming provisions in the Madras enactment could not expand the taxing power beyond the constitutional entry. The supply of materials in such indivisible works contracts was therefore not taxable as a sale of goods. Case-Laws VAT and Sales Tax Tue, 01 Apr 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98924