https://www.taxtmi.com/caselaws?id=141063 The court determined that the contract in question was indivisible and constituted a sale of the truck body, making the entire proceeds subject to sales tax. It was established that the primary purpose of the contract was the transfer of the completed truck body to the customer, indicating a sale of goods rather than a contract for work and labor. The court rejected the argument that the contract was a composite agreement, emphasizing its unitary nature. Therefore, the applicants were directed to pay the sales tax on the contract amount, with costs awarded against them. en-us Fri, 08 Oct 1965 00:00:00 +0530 Thu, 18 Apr 2013 15:58:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=141063 The court determined that the contract in question was indivisible and constituted a sale of the truck body, making the entire proceeds subject to sales tax. It was established that the primary purpose of the contract was the transfer of the completed truck body to the customer, indicating a sale of goods rather than a contract for work and labor. The court rejected the argument that the contract was a composite agreement, emphasizing its unitary nature. Therefore, the applicants were directed to pay the sales tax on the contract amount, with costs awarded against them. Case-Laws VAT and Sales Tax Fri, 08 Oct 1965 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=141063