https://www.taxtmi.com/caselaws?id=148350 Contracts for removal and supply of granite metal were treated as works contracts rather than sales of goods because the contracts kept property in the material with the Corporation or Government throughout. No consideration was stipulated for transfer of title in the granite metal to the assessee, and the removed material was to be supplied only to the concerned public authority. On those terms, the passing of property and allocation of risk were decisive, and the transactions were not sales of goods. The tax appeal was allowed. en-us Mon, 16 Oct 1967 00:00:00 +0530 Thu, 25 Apr 2013 18:05:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148350 Contracts for removal and supply of granite metal were treated as works contracts rather than sales of goods because the contracts kept property in the material with the Corporation or Government throughout. No consideration was stipulated for transfer of title in the granite metal to the assessee, and the removed material was to be supplied only to the concerned public authority. On those terms, the passing of property and allocation of risk were decisive, and the transactions were not sales of goods. The tax appeal was allowed. Case-Laws VAT and Sales Tax Mon, 16 Oct 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148350