https://www.taxtmi.com/caselaws?id=128916 Bus body-building on customer-supplied chassis under an indivisible arrangement was treated as a contract for work and labour, because the materials used by the contractor became part of the customer's chassis by accession and no completed chattel was sold. On that basis, the taxable event under the Mysore Sales Tax Act, 1957 was not a sale of goods, and the turnover attributable to the work could not be split into a taxable sale element. The attempted levy at the general sales tax rate also failed, since the transactions did not fall within the charging provision for sales. The assessment orders were set aside. en-us Fri, 24 Apr 1964 00:00:00 +0530 Mon, 15 Apr 2013 10:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128916 Bus body-building on customer-supplied chassis under an indivisible arrangement was treated as a contract for work and labour, because the materials used by the contractor became part of the customer's chassis by accession and no completed chattel was sold. On that basis, the taxable event under the Mysore Sales Tax Act, 1957 was not a sale of goods, and the turnover attributable to the work could not be split into a taxable sale element. The attempted levy at the general sales tax rate also failed, since the transactions did not fall within the charging provision for sales. The assessment orders were set aside. Case-Laws VAT and Sales Tax Fri, 24 Apr 1964 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128916