https://www.taxtmi.com/caselaws?id=128704 Property in materials supplied by a statutory board to its contractors passed to the contractors on deferred payment, and contractual restrictions on removal and inspection did not prevent a transfer of ownership; the supply therefore amounted to a sale. However, sales tax liability also depended on the board being a dealer carrying on the business of selling goods. Because the supplies were incidental to statutory duties, lacked a profit motive, and were not part of a continuous commercial selling activity, the board was not carrying on business as a dealer. The reference was answered for the assessee, with the board held not liable to sales tax on these transactions. en-us Tue, 19 Mar 1963 00:00:00 +0530 Wed, 10 Apr 2013 14:03:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128704 Property in materials supplied by a statutory board to its contractors passed to the contractors on deferred payment, and contractual restrictions on removal and inspection did not prevent a transfer of ownership; the supply therefore amounted to a sale. However, sales tax liability also depended on the board being a dealer carrying on the business of selling goods. Because the supplies were incidental to statutory duties, lacked a profit motive, and were not part of a continuous commercial selling activity, the board was not carrying on business as a dealer. The reference was answered for the assessee, with the board held not liable to sales tax on these transactions. Case-Laws VAT and Sales Tax Tue, 19 Mar 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128704