https://www.taxtmi.com/caselaws?id=99928 A body-building contract was construed by examining the agreement as a whole to determine whether it was a sale of goods or a contract for work and labour for sales tax purposes. The majority treated it as an arrangement for the construction and supply of composite bodies for a fixed price per unit, with delivery terms and transfer of property on delivery, and found no term inconsistent with a sale. On that basis, the transaction was characterised as a sale of goods and was liable to sales tax under the Bombay Sales Tax Act, 1953. A dissenting view considered the dominant character to be construction work on Government-supplied chassis and not a sale. en-us Tue, 19 Jan 1965 00:00:00 +0530 Mon, 23 Sep 2013 10:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99928 A body-building contract was construed by examining the agreement as a whole to determine whether it was a sale of goods or a contract for work and labour for sales tax purposes. The majority treated it as an arrangement for the construction and supply of composite bodies for a fixed price per unit, with delivery terms and transfer of property on delivery, and found no term inconsistent with a sale. On that basis, the transaction was characterised as a sale of goods and was liable to sales tax under the Bombay Sales Tax Act, 1953. A dissenting view considered the dominant character to be construction work on Government-supplied chassis and not a sale. Case-Laws VAT and Sales Tax Tue, 19 Jan 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99928