https://www.taxtmi.com/caselaws?id=141046 A composite agreement to fabricate, supply, transport and fix steel windows in a building for an all-inclusive price was treated as an indivisible works contract, not a separate contract of sale. Because the windows were not sold as movable goods and property passed only after their incorporation into the building, the arrangement could not be split into labour and sale elements for sales tax purposes. On that basis, the contract was held not liable to sales tax under the Rajasthan Sales Tax Act, 1954, and the assessee succeeded. en-us Thu, 13 May 1965 00:00:00 +0530 Thu, 18 Apr 2013 14:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141046 A composite agreement to fabricate, supply, transport and fix steel windows in a building for an all-inclusive price was treated as an indivisible works contract, not a separate contract of sale. Because the windows were not sold as movable goods and property passed only after their incorporation into the building, the arrangement could not be split into labour and sale elements for sales tax purposes. On that basis, the contract was held not liable to sales tax under the Rajasthan Sales Tax Act, 1954, and the assessee succeeded. Case-Laws VAT and Sales Tax Thu, 13 May 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141046