https://www.taxtmi.com/caselaws?id=101271 A contract for manufacture and supply of kiln-burnt bricks was held to be a contract of sale, not a works contract, because its true construction showed transfer of finished bricks as goods for consideration. The contractor undertook manufacture and supply at agreed rates, retained property and risk until delivery, and bore the cost of removing rejected materials. Supervision, labour welfare, and manufacturing safeguards were treated as consistent with efficient production and not as negating sale. On that construction, the transaction attracted sales tax. en-us Mon, 26 Apr 1976 00:00:00 +0530 Thu, 03 May 2018 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101271 A contract for manufacture and supply of kiln-burnt bricks was held to be a contract of sale, not a works contract, because its true construction showed transfer of finished bricks as goods for consideration. The contractor undertook manufacture and supply at agreed rates, retained property and risk until delivery, and bore the cost of removing rejected materials. Supervision, labour welfare, and manufacturing safeguards were treated as consistent with efficient production and not as negating sale. On that construction, the transaction attracted sales tax. Case-Laws VAT and Sales Tax Mon, 26 Apr 1976 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101271