https://www.taxtmi.com/caselaws?id=128880 An indivisible agreement to build, erect and furnish railway coach bodies on chassis supplied by the Railway was held to be a works contract, not a sale. The controlling test was whether the main object of the arrangement was transfer of property in goods as goods; here, the contractor undertook procurement of materials, labour, design, fabrication and completion of the work, and the use of materials was merely incidental. Because there was no agreement to transfer materials as such or to deliver a chattel as such, the transaction did not amount to a sale and no sales tax liability arose. en-us Fri, 14 Dec 1962 00:00:00 +0530 Fri, 12 Apr 2013 17:16:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128880 An indivisible agreement to build, erect and furnish railway coach bodies on chassis supplied by the Railway was held to be a works contract, not a sale. The controlling test was whether the main object of the arrangement was transfer of property in goods as goods; here, the contractor undertook procurement of materials, labour, design, fabrication and completion of the work, and the use of materials was merely incidental. Because there was no agreement to transfer materials as such or to deliver a chattel as such, the transaction did not amount to a sale and no sales tax liability arose. Case-Laws VAT and Sales Tax Fri, 14 Dec 1962 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128880