https://www.taxtmi.com/caselaws?id=148688 Supply and fitting of bus-bodies on customer-furnished chassis is characterised as a sale of goods where property in the materials passes on delivery of the completed fitted bus-body, rather than progressively by accretion during construction. Contract terms, separate valuation, allocation of risk and delivery arrangements are relevant indicators. Appellate enhancement power under sales tax law extends to the whole assessment, permitting examination and taxation of an item not specifically challenged by the assessee. Enhancement exercised in appellate jurisdiction is not an escaped-assessment proceeding and is therefore not governed by the limitation applicable to escaped assessments. Actual contractual terms remain material to the final characterisation of the transaction. en-us Fri, 29 Sep 1967 00:00:00 +0530 Thu, 02 May 2013 11:31:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148688 Supply and fitting of bus-bodies on customer-furnished chassis is characterised as a sale of goods where property in the materials passes on delivery of the completed fitted bus-body, rather than progressively by accretion during construction. Contract terms, separate valuation, allocation of risk and delivery arrangements are relevant indicators. Appellate enhancement power under sales tax law extends to the whole assessment, permitting examination and taxation of an item not specifically challenged by the assessee. Enhancement exercised in appellate jurisdiction is not an escaped-assessment proceeding and is therefore not governed by the limitation applicable to escaped assessments. Actual contractual terms remain material to the final characterisation of the transaction. Case-Laws VAT and Sales Tax Fri, 29 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148688