https://www.taxtmi.com/caselaws?id=128723 An air-conditioning contract for designing, fabricating, supplying, installing and integrating a building-wide system was treated as an indivisible works contract rather than a sale of goods. The court found no agreement to sell any machinery or materials as such; the reference to material values and stage-wise payments did not change the character of the arrangement. Because the materials were used only in executing the work and became part of the completed structure, no taxable sale arose under sales tax law, and the assessment was set aside. en-us Wed, 28 Nov 1962 00:00:00 +0530 Wed, 10 Apr 2013 15:25:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128723 An air-conditioning contract for designing, fabricating, supplying, installing and integrating a building-wide system was treated as an indivisible works contract rather than a sale of goods. The court found no agreement to sell any machinery or materials as such; the reference to material values and stage-wise payments did not change the character of the arrangement. Because the materials were used only in executing the work and became part of the completed structure, no taxable sale arose under sales tax law, and the assessment was set aside. Case-Laws VAT and Sales Tax Wed, 28 Nov 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128723