https://www.taxtmi.com/caselaws?id=128507 Fabrication of steel to customer specifications was held to be a sale of goods, not a works contract, because the transaction documents showed an undertaking to supply finished fabricated goods at a quoted price with no separate charge for labour or work. The evidence did not show property in the goods passing to the customers before fabrication was completed and delivery effected. A transaction resulting in transfer of property in finished goods to a third party is a sale, and the fabrication contracts therefore fell outside the works contract definition under the General Sales Tax Act, 1125. en-us Fri, 07 Sep 1962 00:00:00 +0530 Sat, 06 Apr 2013 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128507 Fabrication of steel to customer specifications was held to be a sale of goods, not a works contract, because the transaction documents showed an undertaking to supply finished fabricated goods at a quoted price with no separate charge for labour or work. The evidence did not show property in the goods passing to the customers before fabrication was completed and delivery effected. A transaction resulting in transfer of property in finished goods to a third party is a sale, and the fabrication contracts therefore fell outside the works contract definition under the General Sales Tax Act, 1125. Case-Laws VAT and Sales Tax Fri, 07 Sep 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128507