https://www.taxtmi.com/caselaws?id=100140 Taxability of a transaction under a sales tax reference must be determined from the contractual terms and supporting evidence, not from the invoice alone. An invoice that only records the amount charged for supply and affixing of electrical fittings does not by itself establish whether the arrangement is a composite works contract or separate contracts for sale and labour. Where no evidence is led to prove the contract terms, any finding that the transaction was a sale lacks evidentiary foundation. The reference answer was therefore discharged and set aside, without expressing any view on the underlying sale-versus-works-contract issue. en-us Thu, 16 Dec 1965 00:00:00 +0530 Sat, 21 Sep 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100140 Taxability of a transaction under a sales tax reference must be determined from the contractual terms and supporting evidence, not from the invoice alone. An invoice that only records the amount charged for supply and affixing of electrical fittings does not by itself establish whether the arrangement is a composite works contract or separate contracts for sale and labour. Where no evidence is led to prove the contract terms, any finding that the transaction was a sale lacks evidentiary foundation. The reference answer was therefore discharged and set aside, without expressing any view on the underlying sale-versus-works-contract issue. Case-Laws VAT and Sales Tax Thu, 16 Dec 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100140