https://www.taxtmi.com/caselaws?id=128725 Construction of bus bodies on customer-supplied chassis was treated as a sale where the dealer used its own materials to produce a completed chattel and transferred the finished bus body to the customer. The governing distinction was between a transfer of property in completed goods and a contract for work and labour; because the sale element predominated, the transaction was not treated as a separate labour-only contract or as sale of components individually. The entire cost of the ready-made bus bodies was therefore taxable under the U.P. Sales Tax Act, rather than only the value of materials used in manufacture. en-us Mon, 18 Feb 1963 00:00:00 +0530 Wed, 10 Apr 2013 15:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128725 Construction of bus bodies on customer-supplied chassis was treated as a sale where the dealer used its own materials to produce a completed chattel and transferred the finished bus body to the customer. The governing distinction was between a transfer of property in completed goods and a contract for work and labour; because the sale element predominated, the transaction was not treated as a separate labour-only contract or as sale of components individually. The entire cost of the ready-made bus bodies was therefore taxable under the U.P. Sales Tax Act, rather than only the value of materials used in manufacture. Case-Laws VAT and Sales Tax Mon, 18 Feb 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128725