https://www.taxtmi.com/caselaws?id=127423 Labour charges for repairing, oiling and cleaning watches, clocks and timepieces were not taxable because they did not amount to a sale of goods under the Bengal Finance (Sales Tax) Act, 1941. The court held that the statutory definition of contract could not be extended beyond the items expressly covered in the Act, so service components were excluded from taxable turnover. Spare parts such as mainsprings, wheels and escapements supplied during repairs were treated as goods sold in the course of business and their value was taxable. The assessment was directed to be revised accordingly. en-us Thu, 27 Jan 1955 00:00:00 +0530 Fri, 08 Mar 2013 17:09:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127423 Labour charges for repairing, oiling and cleaning watches, clocks and timepieces were not taxable because they did not amount to a sale of goods under the Bengal Finance (Sales Tax) Act, 1941. The court held that the statutory definition of contract could not be extended beyond the items expressly covered in the Act, so service components were excluded from taxable turnover. Spare parts such as mainsprings, wheels and escapements supplied during repairs were treated as goods sold in the course of business and their value was taxable. The assessment was directed to be revised accordingly. Case-Laws VAT and Sales Tax Thu, 27 Jan 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127423