https://www.taxtmi.com/caselaws?id=101788 The court determined that contracts for fabrication and erection of 3-motion electrical overhead travelling cranes were contracts for work and labour, not sale. As the cranes only existed upon erection, they were not chattels for sale. Consequently, amounts received under the contracts were not taxable for sales tax. The court allowed the appeal, ruling in favor of the assessee, and ordered the State to pay the assessee's costs. en-us Thu, 07 Dec 1978 00:00:00 +0530 Wed, 22 Apr 2020 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101788 The court determined that contracts for fabrication and erection of 3-motion electrical overhead travelling cranes were contracts for work and labour, not sale. As the cranes only existed upon erection, they were not chattels for sale. Consequently, amounts received under the contracts were not taxable for sales tax. The court allowed the appeal, ruling in favor of the assessee, and ordered the State to pay the assessee's costs. Case-Laws VAT and Sales Tax Thu, 07 Dec 1978 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101788