https://www.taxtmi.com/caselaws?id=128372 The true character of a contract must be determined from the whole arrangement, not isolated clauses. Where the assessee was obliged to collect, store, grade, transport and supply specified quantities of Gulmohva flower at fixed rates, and to procure from other sources at its own risk if supply failed, the substance of the transaction was supply of goods for consideration. Those obligations were inconsistent with a pure contract for work and labour. The fact that the flower could be collected from Government land without separate payment did not alter the legal character of the arrangement. The turnover arising from the contract was therefore held exigible to sales tax. en-us Wed, 21 Jun 1961 00:00:00 +0530 Wed, 03 Apr 2013 16:01:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128372 The true character of a contract must be determined from the whole arrangement, not isolated clauses. Where the assessee was obliged to collect, store, grade, transport and supply specified quantities of Gulmohva flower at fixed rates, and to procure from other sources at its own risk if supply failed, the substance of the transaction was supply of goods for consideration. Those obligations were inconsistent with a pure contract for work and labour. The fact that the flower could be collected from Government land without separate payment did not alter the legal character of the arrangement. The turnover arising from the contract was therefore held exigible to sales tax. Case-Laws VAT and Sales Tax Wed, 21 Jun 1961 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128372