https://www.taxtmi.com/caselaws?id=127446 A contract for supplying and erecting passenger lifts was severable where the parties contemplated delivery of lift materials at site before installation and treated supply and erection as distinct stages; the pre-installation transfer of component parts was therefore a sale liable to tax. Passenger lifts were not "domestic electrical appliances" in entry 21 of Schedule I, since that expression was construed in its ordinary sense as covering household appliances and not lifts. The special tax classification was rejected, and only general tax applied to the taxable turnover attributable to the components supplied. en-us Sat, 31 Dec 1955 00:00:00 +0530 Sat, 09 Mar 2013 10:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127446 A contract for supplying and erecting passenger lifts was severable where the parties contemplated delivery of lift materials at site before installation and treated supply and erection as distinct stages; the pre-installation transfer of component parts was therefore a sale liable to tax. Passenger lifts were not "domestic electrical appliances" in entry 21 of Schedule I, since that expression was construed in its ordinary sense as covering household appliances and not lifts. The special tax classification was rejected, and only general tax applied to the taxable turnover attributable to the components supplied. Case-Laws VAT and Sales Tax Sat, 31 Dec 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127446