https://www.taxtmi.com/caselaws?id=127779 In a composite works or building contract, materials incorporated in execution are not treated as sold goods for sales tax purposes unless the contract contains a separate and distinct agreement for sale. On that basis, contractors using building materials in such works contracts were not regarded as dealers under the U.P. Sales Tax Act in relation to those materials. The value of materials could not be added to turnover merely because labour and material were not separately shown in bills, and the source of supply through the Public Works Department or Development Board did not change the tax character of the transaction. The materials were therefore not taxable as sales absent a separate sale contract. en-us Mon, 22 Sep 1958 00:00:00 +0530 Sat, 16 Mar 2013 15:20:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=127779 In a composite works or building contract, materials incorporated in execution are not treated as sold goods for sales tax purposes unless the contract contains a separate and distinct agreement for sale. On that basis, contractors using building materials in such works contracts were not regarded as dealers under the U.P. Sales Tax Act in relation to those materials. The value of materials could not be added to turnover merely because labour and material were not separately shown in bills, and the source of supply through the Public Works Department or Development Board did not change the tax character of the transaction. The materials were therefore not taxable as sales absent a separate sale contract. Case-Laws VAT and Sales Tax Mon, 22 Sep 1958 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=127779