https://www.taxtmi.com/caselaws?id=127376 A contract for removing Government-owned earth and repairing an embankment was held not to involve a sale of goods for sales tax purposes. The court reasoned that liability under the Orissa Sales Tax Act required transfer of property in goods for a price, but the arrangement was only for labour and execution of work. The earth remained Government property throughout, there was no separate bargain or payment for earth as goods, and the use of tools and appliances was merely incidental. The amount received was treated as remuneration for labour, so the contractor was not a dealer and the assessment and penalty could not stand. en-us Thu, 14 Jul 1955 00:00:00 +0530 Fri, 08 Mar 2013 11:03:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127376 A contract for removing Government-owned earth and repairing an embankment was held not to involve a sale of goods for sales tax purposes. The court reasoned that liability under the Orissa Sales Tax Act required transfer of property in goods for a price, but the arrangement was only for labour and execution of work. The earth remained Government property throughout, there was no separate bargain or payment for earth as goods, and the use of tools and appliances was merely incidental. The amount received was treated as remuneration for labour, so the contractor was not a dealer and the assessment and penalty could not stand. Case-Laws VAT and Sales Tax Thu, 14 Jul 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127376