https://www.taxtmi.com/caselaws?id=128528 A contract to fit and build motor bodies on customer-supplied chassis was treated as a sale where the dealer manufactured completed movable goods, charged for the finished bodies, and transferred them to the chassis owners. The decisive factor was that the finished article itself formed the subject of the bargain, so the element of sale predominated over work and labour. On that basis, the transaction was taxable as a sale under the sales tax law, and the body-building arrangement was not treated as a mere works contract. The same reasoning also indicated that labour charges were not separately deductible on the stated facts. en-us Fri, 31 May 1963 00:00:00 +0530 Sat, 06 Apr 2013 17:52:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128528 A contract to fit and build motor bodies on customer-supplied chassis was treated as a sale where the dealer manufactured completed movable goods, charged for the finished bodies, and transferred them to the chassis owners. The decisive factor was that the finished article itself formed the subject of the bargain, so the element of sale predominated over work and labour. On that basis, the transaction was taxable as a sale under the sales tax law, and the body-building arrangement was not treated as a mere works contract. The same reasoning also indicated that labour charges were not separately deductible on the stated facts. Case-Laws VAT and Sales Tax Fri, 31 May 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128528