https://www.taxtmi.com/caselaws?id=127754 A composite coke oven construction contract may still involve taxable sales of goods where the agreement expressly provides that materials and plant brought on site become the owner's property immediately on arrival. That contractual transfer distinguished the case from authority treating passing of property as arising only by accretion. A lump-sum contract price does not by itself exclude the value of goods from sales tax scrutiny, and the tax authorities may examine accounts and other materials to determine whether a taxable sale occurred and to what extent. On that basis, the petitions for quashing the assessment proceedings were not made out. en-us Tue, 08 Jul 1958 00:00:00 +0530 Sat, 16 Mar 2013 10:08:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127754 A composite coke oven construction contract may still involve taxable sales of goods where the agreement expressly provides that materials and plant brought on site become the owner's property immediately on arrival. That contractual transfer distinguished the case from authority treating passing of property as arising only by accretion. A lump-sum contract price does not by itself exclude the value of goods from sales tax scrutiny, and the tax authorities may examine accounts and other materials to determine whether a taxable sale occurred and to what extent. On that basis, the petitions for quashing the assessment proceedings were not made out. Case-Laws VAT and Sales Tax Tue, 08 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127754