https://www.taxtmi.com/caselaws?id=149992 Supply of hard granite chips under a road repair agreement was held not to amount to a sale under section 2(g) of the Orissa Sales Tax Act because the chips were only an integral part of an indivisible repair contract. No separate agreement existed for the transfer of the chips as movables, so the transaction retained its character as works contract rather than a sale. The mere possibility that similar supply arrangements could be made under different contracts did not change the nature of the agreement. The issue was answered in the negative in favour of the assessee. en-us Fri, 27 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 15:37:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149992 Supply of hard granite chips under a road repair agreement was held not to amount to a sale under section 2(g) of the Orissa Sales Tax Act because the chips were only an integral part of an indivisible repair contract. No separate agreement existed for the transfer of the chips as movables, so the transaction retained its character as works contract rather than a sale. The mere possibility that similar supply arrangements could be made under different contracts did not change the nature of the agreement. The issue was answered in the negative in favour of the assessee. Case-Laws VAT and Sales Tax Fri, 27 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149992