https://www.taxtmi.com/caselaws?id=149758 Contract classification for fabricated bus bodies depends on the parties' intention as disclosed by the agreement; where finished bodies are fabricated to specification and supplied on chassis provided by the purchaser, the arrangement is treated as a sale of goods, making the turnover taxable. A bus body is not a tyre, tube, or spare part in the commercial sense, and it is not covered by a sales tax notification limited to spare parts of motor vehicles. The enhanced levy under that notification was therefore unsustainable, and the assessment could not stand. en-us Mon, 08 Dec 1969 00:00:00 +0530 Fri, 03 May 2013 12:01:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149758 Contract classification for fabricated bus bodies depends on the parties' intention as disclosed by the agreement; where finished bodies are fabricated to specification and supplied on chassis provided by the purchaser, the arrangement is treated as a sale of goods, making the turnover taxable. A bus body is not a tyre, tube, or spare part in the commercial sense, and it is not covered by a sales tax notification limited to spare parts of motor vehicles. The enhanced levy under that notification was therefore unsustainable, and the assessment could not stand. Case-Laws VAT and Sales Tax Mon, 08 Dec 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149758