https://www.taxtmi.com/caselaws?id=148599 The court determined that transactions involving bus-bodies constituted sales of goods rather than works contracts. It concluded that the intention was for the Government to purchase completed bus-bodies as chattels, with property passing upon completion and delivery. Tax liability under the Madras General Sales Tax Act was upheld, considering the transactions as sales of goods. An additional tax on bus-bodies was partly dismissed and partly allowed, as the court found they did not qualify as component parts or accessories of motor vehicles under the relevant provision. Another tax revision case was dismissed with no order as to costs. en-us Wed, 30 Aug 1967 00:00:00 +0530 Tue, 30 Apr 2013 17:20:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148599 The court determined that transactions involving bus-bodies constituted sales of goods rather than works contracts. It concluded that the intention was for the Government to purchase completed bus-bodies as chattels, with property passing upon completion and delivery. Tax liability under the Madras General Sales Tax Act was upheld, considering the transactions as sales of goods. An additional tax on bus-bodies was partly dismissed and partly allowed, as the court found they did not qualify as component parts or accessories of motor vehicles under the relevant provision. Another tax revision case was dismissed with no order as to costs. Case-Laws VAT and Sales Tax Wed, 30 Aug 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148599