https://www.taxtmi.com/caselaws?id=127346 Taxation of building contracts under a sales-tax entry is permissible only to the extent of a genuine sale of materials, measured by the actual price of goods sold. Extended definitions covering material supplies in building contracts remain valid where they target such real sales. Withdrawal of the schedule-based exemption for sales to Government was authorised through delegated power to amend schedules and exempt dealers. However, a fixed pre-determined allocation of lump-sum contract value between labour and materials, irrespective of actual material value, is ultra vires because it may tax services and lacks a necessary connection with the sale price of goods. en-us Tue, 30 Nov 1954 00:00:00 +0530 Thu, 07 Mar 2013 16:56:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127346 Taxation of building contracts under a sales-tax entry is permissible only to the extent of a genuine sale of materials, measured by the actual price of goods sold. Extended definitions covering material supplies in building contracts remain valid where they target such real sales. Withdrawal of the schedule-based exemption for sales to Government was authorised through delegated power to amend schedules and exempt dealers. However, a fixed pre-determined allocation of lump-sum contract value between labour and materials, irrespective of actual material value, is ultra vires because it may tax services and lacks a necessary connection with the sale price of goods. Case-Laws VAT and Sales Tax Tue, 30 Nov 1954 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127346