https://www.taxtmi.com/caselaws?id=149941 Contracts for body-building railway coaches on railway-supplied underframes were works contracts because the agreements required construction to drawings and specifications under close supervision, with controls on materials, time, inspection, rectification, labour and wages. The dominant object was the application of labour and skill to produce a specified result, not the sale of coaches as chattels. The incidental passing of property in the finished coaches did not convert the arrangement into a sale of goods. The contracts were therefore works contracts, not contracts for sale of goods. en-us Mon, 09 Nov 1970 00:00:00 +0530 Mon, 06 May 2013 15:32:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149941 Contracts for body-building railway coaches on railway-supplied underframes were works contracts because the agreements required construction to drawings and specifications under close supervision, with controls on materials, time, inspection, rectification, labour and wages. The dominant object was the application of labour and skill to produce a specified result, not the sale of coaches as chattels. The incidental passing of property in the finished coaches did not convert the arrangement into a sale of goods. The contracts were therefore works contracts, not contracts for sale of goods. Case-Laws VAT and Sales Tax Mon, 09 Nov 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149941