https://www.taxtmi.com/caselaws?id=148254 A composite contract for installation work with supply and fixing of electrical goods could not be split into a separate sale for sales tax purposes unless there was a distinct contract for sale of specific goods for a price and property in those goods passed under that contract. Materials consumed in execution of work did not become taxable as a sale merely because they were supplied and used. The authorities had no finding of a separate sale contract and could not reconstruct one from a consolidated works contract. On that basis, the attempted separation was held invalid, the assessment orders were set aside, and the deposited amounts were refundable. en-us Fri, 11 Aug 1967 00:00:00 +0530 Wed, 24 Apr 2013 16:20:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148254 A composite contract for installation work with supply and fixing of electrical goods could not be split into a separate sale for sales tax purposes unless there was a distinct contract for sale of specific goods for a price and property in those goods passed under that contract. Materials consumed in execution of work did not become taxable as a sale merely because they were supplied and used. The authorities had no finding of a separate sale contract and could not reconstruct one from a consolidated works contract. On that basis, the attempted separation was held invalid, the assessment orders were set aside, and the deposited amounts were refundable. Case-Laws VAT and Sales Tax Fri, 11 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148254