https://www.taxtmi.com/caselaws?id=127290 The constitutional entry for "sale of goods" could not be expanded to cover an entire works contract, because such a contract is a single, indivisible agreement for work and labour and the materials used do not become separately sold chattels; the Madras General Sales Tax Amendment Act, 1947 was therefore ultra vires to that extent and the levy on works-contract turnover failed. Supply of foodgrains to workmen, recovered from wages as a welfare arrangement, was not shown to be a commercial activity carried on with profit motive, so it did not constitute business by a dealer and was not liable to sales tax. The disputed turnovers were consequently excluded from assessment. en-us Mon, 05 Apr 1954 00:00:00 +0530 Mon, 17 Jul 2017 12:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127290 The constitutional entry for "sale of goods" could not be expanded to cover an entire works contract, because such a contract is a single, indivisible agreement for work and labour and the materials used do not become separately sold chattels; the Madras General Sales Tax Amendment Act, 1947 was therefore ultra vires to that extent and the levy on works-contract turnover failed. Supply of foodgrains to workmen, recovered from wages as a welfare arrangement, was not shown to be a commercial activity carried on with profit motive, so it did not constitute business by a dealer and was not liable to sales tax. The disputed turnovers were consequently excluded from assessment. Case-Laws VAT and Sales Tax Mon, 05 Apr 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127290