https://www.taxtmi.com/caselaws?id=127486 A composite building or repair works contract, where materials are inseparably embedded in the completed work, is not treated as a sale of goods unless there is a distinct transfer of property in those materials for a price. On that reasoning, the turnover attributable to materials in such contracts could not be subjected to sales tax under the Hyderabad General Sales Tax Act, 1950, and the deeming provision in the turnover definition with Rule 5(3) was held invalid to that extent. The contractor was also not regarded as a dealer or casual trader merely by executing such works contracts, because the transactions did not amount to independent trading in goods. en-us Fri, 21 Oct 1955 00:00:00 +0530 Mon, 26 May 2014 15:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127486 A composite building or repair works contract, where materials are inseparably embedded in the completed work, is not treated as a sale of goods unless there is a distinct transfer of property in those materials for a price. On that reasoning, the turnover attributable to materials in such contracts could not be subjected to sales tax under the Hyderabad General Sales Tax Act, 1950, and the deeming provision in the turnover definition with Rule 5(3) was held invalid to that extent. The contractor was also not regarded as a dealer or casual trader merely by executing such works contracts, because the transactions did not amount to independent trading in goods. Case-Laws VAT and Sales Tax Fri, 21 Oct 1955 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127486