https://www.taxtmi.com/caselaws?id=127633 For sales tax purposes, "sale of goods" was read in its ordinary legal sense under the Sale of Goods Act, requiring transfer of property in goods for a price. A building or repair contract was treated as an entire works contract for construction or repair of immovable property, so materials used in execution passed by accession when incorporated into the structure rather than by sale, unless the contract expressly provided otherwise. The statutory definition of sale price and Rule 2 were also held to be ultra vires because they used an artificial formula that could tax elements of work and labour beyond the taxing power. Assessments and recovery based on those provisions were quashed. en-us Fri, 18 Jan 1957 00:00:00 +0530 Wed, 13 Mar 2013 14:41:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127633 For sales tax purposes, "sale of goods" was read in its ordinary legal sense under the Sale of Goods Act, requiring transfer of property in goods for a price. A building or repair contract was treated as an entire works contract for construction or repair of immovable property, so materials used in execution passed by accession when incorporated into the structure rather than by sale, unless the contract expressly provided otherwise. The statutory definition of sale price and Rule 2 were also held to be ultra vires because they used an artificial formula that could tax elements of work and labour beyond the taxing power. Assessments and recovery based on those provisions were quashed. Case-Laws VAT and Sales Tax Fri, 18 Jan 1957 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127633