https://www.taxtmi.com/caselaws?id=127753 Tailoring transactions were examined by reference to when property in goods passed and whether the activity amounted to a sale of goods under the Bengal Finance (Sales Tax) Act, 1941. Work done on materials supplied by the customer was treated as pure labour, not a sale, apart from incidental consumables such as buttons or thread. Ready-made garments sold outright were taxable sales. Where cloth was selected in the shop and garments were later made up, property passed only on completion and delivery, not on selection. To the extent the statute treated customer-supplied tailoring as sales, that inclusion was inconsistent with the ordinary meaning of sale of goods. en-us Fri, 14 Mar 1958 00:00:00 +0530 Sat, 16 Mar 2013 10:02:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127753 Tailoring transactions were examined by reference to when property in goods passed and whether the activity amounted to a sale of goods under the Bengal Finance (Sales Tax) Act, 1941. Work done on materials supplied by the customer was treated as pure labour, not a sale, apart from incidental consumables such as buttons or thread. Ready-made garments sold outright were taxable sales. Where cloth was selected in the shop and garments were later made up, property passed only on completion and delivery, not on selection. To the extent the statute treated customer-supplied tailoring as sales, that inclusion was inconsistent with the ordinary meaning of sale of goods. Case-Laws VAT and Sales Tax Fri, 14 Mar 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127753