https://www.taxtmi.com/caselaws?id=148265 The High Court of Madras determined that transactions involving building bus bodies on chassis and furnishing M.G. Shells were either sales of goods or "works contracts" not chargeable to tax. The Court emphasized that the intention of the parties, as evidenced by the contract terms, is crucial in distinguishing between the two. In a specific case, the Court aligned with a Supreme Court decision, ruling that a contract for building bus bodies constituted a sale of goods. However, another contract for furnishing M.G. Shells was deemed a works contract due to the passing of property during the progress of work. en-us Wed, 05 Apr 1967 00:00:00 +0530 Wed, 24 Apr 2013 17:37:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148265 The High Court of Madras determined that transactions involving building bus bodies on chassis and furnishing M.G. Shells were either sales of goods or "works contracts" not chargeable to tax. The Court emphasized that the intention of the parties, as evidenced by the contract terms, is crucial in distinguishing between the two. In a specific case, the Court aligned with a Supreme Court decision, ruling that a contract for building bus bodies constituted a sale of goods. However, another contract for furnishing M.G. Shells was deemed a works contract due to the passing of property during the progress of work. Case-Laws VAT and Sales Tax Wed, 05 Apr 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148265