https://www.taxtmi.com/caselaws?id=129052 A mixed contract for supplying and fixing electrical fittings was treated as composite rather than purely indivisible works contract. The decisive test was whether the parties intended a transfer of goods as chattels for price; if so, the supply element amounts to a sale even where installation is part of the arrangement. The consolidated invoice was not conclusive. On the facts, the customer sought specified electrical goods to be supplied and fixed, and the goods retained their identity notwithstanding attachment to the house. The supply component was therefore severable from labour and was taxable as a sale under the Bombay Sales Tax Act, 1959. en-us Sat, 27 Apr 1963 00:00:00 +0530 Tue, 16 Apr 2013 18:24:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=129052 A mixed contract for supplying and fixing electrical fittings was treated as composite rather than purely indivisible works contract. The decisive test was whether the parties intended a transfer of goods as chattels for price; if so, the supply element amounts to a sale even where installation is part of the arrangement. The consolidated invoice was not conclusive. On the facts, the customer sought specified electrical goods to be supplied and fixed, and the goods retained their identity notwithstanding attachment to the house. The supply component was therefore severable from labour and was taxable as a sale under the Bombay Sales Tax Act, 1959. Case-Laws VAT and Sales Tax Sat, 27 Apr 1963 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=129052