https://www.taxtmi.com/caselaws?id=148717 The High Court of Madras determined that a contract between contractors and a company for providing and fixing doors and window frames constituted a works contract rather than a sale of goods contract. The court emphasized that the contract involved fabrication and affixing of goods to immovable property, where title in materials passed only after fixation. Relying on legal precedents, the court held the contract as indivisible, obliging the contractors to fabricate and fix materials, concluding it was a contract for work and labor. Consequently, the court ruled in favor of the contractors, excluding the disputed turnover from assessment. en-us Wed, 12 Nov 1969 00:00:00 +0530 Thu, 02 May 2013 15:14:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=148717 The High Court of Madras determined that a contract between contractors and a company for providing and fixing doors and window frames constituted a works contract rather than a sale of goods contract. The court emphasized that the contract involved fabrication and affixing of goods to immovable property, where title in materials passed only after fixation. Relying on legal precedents, the court held the contract as indivisible, obliging the contractors to fabricate and fix materials, concluding it was a contract for work and labor. Consequently, the court ruled in favor of the contractors, excluding the disputed turnover from assessment. Case-Laws VAT and Sales Tax Wed, 12 Nov 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=148717