https://www.taxtmi.com/caselaws?id=149735 An entire lump-sum contract for sanitary installation, water-supply and drainage work was held to be indivisible, so it could not be split into separate contracts for labour and sale of materials. On that footing, the materials used in execution were not taxable as a distinct sale under the Orissa Sales Tax Act. The materials were fixed to the buildings and became part of the immovable property, so title passed by accession rather than by sale as movable goods. The taxing authorities failed to show any separate taxable sale of materials, and sales tax was therefore not leviable on the contract materials. en-us Tue, 08 Jul 1969 00:00:00 +0530 Thu, 02 May 2013 17:36:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149735 An entire lump-sum contract for sanitary installation, water-supply and drainage work was held to be indivisible, so it could not be split into separate contracts for labour and sale of materials. On that footing, the materials used in execution were not taxable as a distinct sale under the Orissa Sales Tax Act. The materials were fixed to the buildings and became part of the immovable property, so title passed by accession rather than by sale as movable goods. The taxing authorities failed to show any separate taxable sale of materials, and sales tax was therefore not leviable on the contract materials. Case-Laws VAT and Sales Tax Tue, 08 Jul 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149735