https://www.taxtmi.com/caselaws?id=148688 Supply and fitting of bus-bodies on customer-furnished chassis is analysed by reference to whether property in the materials passes as a finished chattel on delivery or by accretion during construction; on the stated facts, the surrounding documents pointed to a sale of goods rather than a pure works contract. The note also explains that the appellate authority's power to enhance assessment in a taxpayer's appeal extends to the whole assessment, not only the item specifically challenged. It further states that such enhancement is exercised under appellate power and is therefore not controlled by the limitation period applicable to escaped assessment proceedings. 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 analysed by reference to whether property in the materials passes as a finished chattel on delivery or by accretion during construction; on the stated facts, the surrounding documents pointed to a sale of goods rather than a pure works contract. The note also explains that the appellate authority's power to enhance assessment in a taxpayer's appeal extends to the whole assessment, not only the item specifically challenged. It further states that such enhancement is exercised under appellate power and is therefore not controlled by the limitation period applicable to escaped assessment proceedings. Case-Laws VAT and Sales Tax Fri, 29 Sep 1967 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148688