https://www.taxtmi.com/caselaws?id=100956 Construction and fitting of bus bodies on customer-supplied chassis was treated as a sale of goods, not a mere contract for work and labour, because the agreement showed an intention that the completed bus body would pass only on delivery as a distinct chattel. The billing terms, delivery clauses, warranty and risk provisions, and absence of any vesting of materials or unfinished bodies in the customer during construction supported that characterisation. Building to specification and the involvement of labour and skill did not change the legal nature of the transaction. Sales tax was therefore leviable. en-us Thu, 10 Oct 1974 00:00:00 +0530 Tue, 28 Oct 2014 10:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100956 Construction and fitting of bus bodies on customer-supplied chassis was treated as a sale of goods, not a mere contract for work and labour, because the agreement showed an intention that the completed bus body would pass only on delivery as a distinct chattel. The billing terms, delivery clauses, warranty and risk provisions, and absence of any vesting of materials or unfinished bodies in the customer during construction supported that characterisation. Building to specification and the involvement of labour and skill did not change the legal nature of the transaction. Sales tax was therefore leviable. Case-Laws VAT and Sales Tax Thu, 10 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100956