https://www.taxtmi.com/caselaws?id=100331 A works contract for construction was held severable from a separate arrangement for procuring plant, machinery and equipment. The contract's reimbursement, commission and accounting clauses showed that procurement was undertaken independently of the works and did not form an inseparable part of the construction obligation. On the procurement issue, the State funded the purchases, the contractor bought the goods after approval, credited discounts to the State, received a purchasing commission and accounted for expenditure, which indicated agency rather than sale. No taxable transfer of property in the construction materials or taxable sale of the plant and machinery was established. en-us Fri, 19 Nov 1965 00:00:00 +0530 Fri, 20 Sep 2013 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100331 A works contract for construction was held severable from a separate arrangement for procuring plant, machinery and equipment. The contract's reimbursement, commission and accounting clauses showed that procurement was undertaken independently of the works and did not form an inseparable part of the construction obligation. On the procurement issue, the State funded the purchases, the contractor bought the goods after approval, credited discounts to the State, received a purchasing commission and accounted for expenditure, which indicated agency rather than sale. No taxable transfer of property in the construction materials or taxable sale of the plant and machinery was established. Case-Laws VAT and Sales Tax Fri, 19 Nov 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100331