https://www.taxtmi.com/caselaws?id=100472 The Supreme Court held that the turnover from the fabrication, supply, and erection of steel structures and the turnover from the fabrication and installation of bottle coolers were not taxable as sales of goods but as works contracts. The Court found that the contracts involved specialized labor and skill for designing, fabricating, and installing the structures and coolers, making them works contracts rather than sales of specific goods. The appeal was dismissed, affirming that the amounts received were not subject to sales tax. en-us Fri, 05 May 1967 00:00:00 +0530 Mon, 19 May 2014 16:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100472 The Supreme Court held that the turnover from the fabrication, supply, and erection of steel structures and the turnover from the fabrication and installation of bottle coolers were not taxable as sales of goods but as works contracts. The Court found that the contracts involved specialized labor and skill for designing, fabricating, and installing the structures and coolers, making them works contracts rather than sales of specific goods. The appeal was dismissed, affirming that the amounts received were not subject to sales tax. Case-Laws VAT and Sales Tax Fri, 05 May 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100472