https://www.taxtmi.com/caselaws?id=148459 A contract for supply, erection and installation of lifts was treated as a composite, indivisible works contract on its true construction. The court examined the agreement as a whole, including the installation obligations, maintenance terms, all-inclusive pricing, and retention of title until final payment, and found that the parties intended a single integrated undertaking rather than separate sales and labour components. Because the goods were inseparable from the technical installation work, the transaction could not be split into a taxable sale of goods and a separate service element for sales tax purposes. en-us Mon, 22 Jan 1968 00:00:00 +0530 Mon, 17 Sep 2018 12:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148459 A contract for supply, erection and installation of lifts was treated as a composite, indivisible works contract on its true construction. The court examined the agreement as a whole, including the installation obligations, maintenance terms, all-inclusive pricing, and retention of title until final payment, and found that the parties intended a single integrated undertaking rather than separate sales and labour components. Because the goods were inseparable from the technical installation work, the transaction could not be split into a taxable sale of goods and a separate service element for sales tax purposes. Case-Laws VAT and Sales Tax Mon, 22 Jan 1968 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148459