https://www.taxtmi.com/caselaws?id=105511 A contract for manufacture, supply, erection, installation and commissioning of lifts was held to be a sale rather than a works contract. The Court applied the true nature test by examining the contract as a whole, the predominant object of the parties, and how property passed to the customer. Because the customer had to complete site preparation and the supplier's main obligation was to manufacture and supply lifts, with installation being incidental, the transaction was treated as a sale. Section 5G of the Andhra Pradesh General Sales Tax Act, 1957 did not apply, and the assessment treating the turnover as taxable sales was restored. en-us Thu, 17 Feb 2005 00:00:00 +0530 Mon, 22 Sep 2025 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105511 A contract for manufacture, supply, erection, installation and commissioning of lifts was held to be a sale rather than a works contract. The Court applied the true nature test by examining the contract as a whole, the predominant object of the parties, and how property passed to the customer. Because the customer had to complete site preparation and the supplier's main obligation was to manufacture and supply lifts, with installation being incidental, the transaction was treated as a sale. Section 5G of the Andhra Pradesh General Sales Tax Act, 1957 did not apply, and the assessment treating the turnover as taxable sales was restored. Case-Laws VAT / Sales Tax Thu, 17 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105511