https://www.taxtmi.com/caselaws?id=128418 A contract requiring a manufacturer to fit and deliver completed motor bodies on chassis supplied by the customer was treated as a sale of goods rather than a mere works contract. The decisive test was whether the substance of the agreement was to transfer identified movable goods or only to perform work and labour. Because the finished bodies were the intended chattels to pass to the customer for a fixed price per body, the transaction was held liable to sales tax. Authorities on true works contracts, repairs and construction were distinguished as cases where materials were only incidental and not intended to pass as sold goods. en-us Tue, 20 Mar 1962 00:00:00 +0530 Thu, 04 Apr 2013 18:11:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128418 A contract requiring a manufacturer to fit and deliver completed motor bodies on chassis supplied by the customer was treated as a sale of goods rather than a mere works contract. The decisive test was whether the substance of the agreement was to transfer identified movable goods or only to perform work and labour. Because the finished bodies were the intended chattels to pass to the customer for a fixed price per body, the transaction was held liable to sales tax. Authorities on true works contracts, repairs and construction were distinguished as cases where materials were only incidental and not intended to pass as sold goods. Case-Laws VAT and Sales Tax Tue, 20 Mar 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128418