https://www.taxtmi.com/caselaws?id=99899 A contract for construction of bus bodies on customer-supplied chassis was treated as a sale of goods rather than a contract for work and labour because the true intention of the parties, seen from the agreement as a whole, was that the contractor would construct and deliver completed bus bodies with property passing only on delivery. Clauses on custody of the chassis, inspection, supervision, defect rectification, completion within time, and takeover of unfinished work supported the contractor's continuing responsibility, but did not change the essential character of the bargain. The completed bus body remained movable property until delivery, so the receipts were liable to sales tax under the Orissa Sales Tax Act. en-us Tue, 19 Jan 1965 00:00:00 +0530 Mon, 19 May 2014 14:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99899 A contract for construction of bus bodies on customer-supplied chassis was treated as a sale of goods rather than a contract for work and labour because the true intention of the parties, seen from the agreement as a whole, was that the contractor would construct and deliver completed bus bodies with property passing only on delivery. Clauses on custody of the chassis, inspection, supervision, defect rectification, completion within time, and takeover of unfinished work supported the contractor's continuing responsibility, but did not change the essential character of the bargain. The completed bus body remained movable property until delivery, so the receipts were liable to sales tax under the Orissa Sales Tax Act. Case-Laws VAT and Sales Tax Tue, 19 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99899