https://www.taxtmi.com/caselaws?id=100224 A contract to build, erect and furnish coach bodies on railway underframes was treated as an entire and indivisible works contract, not a sale. The agreement showed that materials brought to site and the coach bodies in progress remained the Railway's property during construction, and the risk allocation clause supported that ownership structure. Because the contract did not contemplate delivery of ready-made goods as a sale of coach bodies, sales tax was not leviable on the transaction. The earlier bus-body authority relied on by the appellant was distinguished on its facts. The High Court's view was upheld and the State's challenge failed. en-us Mon, 26 Sep 1966 00:00:00 +0530 Mon, 19 May 2014 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100224 A contract to build, erect and furnish coach bodies on railway underframes was treated as an entire and indivisible works contract, not a sale. The agreement showed that materials brought to site and the coach bodies in progress remained the Railway's property during construction, and the risk allocation clause supported that ownership structure. Because the contract did not contemplate delivery of ready-made goods as a sale of coach bodies, sales tax was not leviable on the transaction. The earlier bus-body authority relied on by the appellant was distinguished on its facts. The High Court's view was upheld and the State's challenge failed. Case-Laws VAT and Sales Tax Mon, 26 Sep 1966 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100224