https://www.taxtmi.com/caselaws?id=127762 Repair contracts do not constitute taxable sales merely because materials or fabricated parts pass to customers during vehicle repairs. Taxability requires a genuine agreement to sell the specific goods as goods for a price; incidental incorporation of fabricated parts into repair work is insufficient. Workshop records distinguishing outright spare-part sales from repair charges support treating fabricated parts made solely for repairs as part of an indivisible works contract. Accordingly, notional taxation of workshop turnover as sales of materials is unsustainable, while liability for actual spare-part sales and tax already collected remains unaffected. en-us Tue, 02 Sep 1958 00:00:00 +0530 Sat, 16 Mar 2013 11:29:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127762 Repair contracts do not constitute taxable sales merely because materials or fabricated parts pass to customers during vehicle repairs. Taxability requires a genuine agreement to sell the specific goods as goods for a price; incidental incorporation of fabricated parts into repair work is insufficient. Workshop records distinguishing outright spare-part sales from repair charges support treating fabricated parts made solely for repairs as part of an indivisible works contract. Accordingly, notional taxation of workshop turnover as sales of materials is unsustainable, while liability for actual spare-part sales and tax already collected remains unaffected. Case-Laws VAT and Sales Tax Tue, 02 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127762