https://www.taxtmi.com/caselaws?id=128358 Goods qualify for the contract-use exemption only when they are actually used as materials in the work and form part of the contract itself; earth-moving machinery, trucks and allied consumables that merely facilitate performance do not meet that test, so tax-free purchase treatment was unavailable. A contractor executing an indivisible earthwork contract was also not a dealer for the claimed relief after the statutory definition was amended to omit persons executing contracts, and such a contract did not involve a sale of materials by the contractor. The exemption claim was therefore denied on both issues. en-us Mon, 10 Jul 1961 00:00:00 +0530 Tue, 02 Apr 2013 15:16:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128358 Goods qualify for the contract-use exemption only when they are actually used as materials in the work and form part of the contract itself; earth-moving machinery, trucks and allied consumables that merely facilitate performance do not meet that test, so tax-free purchase treatment was unavailable. A contractor executing an indivisible earthwork contract was also not a dealer for the claimed relief after the statutory definition was amended to omit persons executing contracts, and such a contract did not involve a sale of materials by the contractor. The exemption claim was therefore denied on both issues. Case-Laws VAT and Sales Tax Mon, 10 Jul 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128358