https://www.taxtmi.com/caselaws?id=127755 Assessment under the Bihar Sales Tax Act on a building contract could not be sustained without first determining the true character of the arrangement. Because the formal contract and supporting documents were not produced, it could not be decided whether the agreement was an entire, indivisible works contract beyond sales tax on materials, or a composite arrangement with separable sale and labour elements. The State could tax the sale element only after proper factual enquiry. The assessment order was quashed and the matter remitted for fresh examination of the contract documents and lawful disposal. en-us Tue, 08 Jul 1958 00:00:00 +0530 Sat, 16 Mar 2013 10:14:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127755 Assessment under the Bihar Sales Tax Act on a building contract could not be sustained without first determining the true character of the arrangement. Because the formal contract and supporting documents were not produced, it could not be decided whether the agreement was an entire, indivisible works contract beyond sales tax on materials, or a composite arrangement with separable sale and labour elements. The State could tax the sale element only after proper factual enquiry. The assessment order was quashed and the matter remitted for fresh examination of the contract documents and lawful disposal. Case-Laws VAT and Sales Tax Tue, 08 Jul 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127755