https://www.taxtmi.com/caselaws?id=128025 Scrap metal entrusted by customers for melting and conversion into sheets and rings, with the finished goods returned in corresponding weight, was treated as a labour-and-workmanship arrangement rather than a sale. Because the assessee never acquired ownership in the scrap and there was no transfer of property from customer to assessee, no sale transaction arose on delivery of the converted goods. The amounts received were therefore conversion charges, not consideration for sale, and were not liable to sales tax. The suggested constitutional challenge to the definition of sale was unnecessary to decide. en-us Mon, 21 Dec 1959 00:00:00 +0530 Mon, 25 Mar 2013 18:43:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128025 Scrap metal entrusted by customers for melting and conversion into sheets and rings, with the finished goods returned in corresponding weight, was treated as a labour-and-workmanship arrangement rather than a sale. Because the assessee never acquired ownership in the scrap and there was no transfer of property from customer to assessee, no sale transaction arose on delivery of the converted goods. The amounts received were therefore conversion charges, not consideration for sale, and were not liable to sales tax. The suggested constitutional challenge to the definition of sale was unnecessary to decide. Case-Laws VAT and Sales Tax Mon, 21 Dec 1959 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128025