https://www.taxtmi.com/caselaws?id=149993 A composite road construction contract did not amount to a separate sale of materials because the references to supply, stacking, spreading and laying of stones, gravel, metal and morrum showed only their use in execution of the work. No independent agreement for sale of the materials was proved, and the materials formed an integral part of the completed immovable property. Sales tax could not therefore be levied on the goods used in the construction, and the assessment was unsustainable. The assessment and appellate orders were quashed and the tax collected was directed to be refunded. en-us Wed, 04 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 15:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149993 A composite road construction contract did not amount to a separate sale of materials because the references to supply, stacking, spreading and laying of stones, gravel, metal and morrum showed only their use in execution of the work. No independent agreement for sale of the materials was proved, and the materials formed an integral part of the completed immovable property. Sales tax could not therefore be levied on the goods used in the construction, and the assessment was unsustainable. The assessment and appellate orders were quashed and the tax collected was directed to be refunded. Case-Laws VAT and Sales Tax Wed, 04 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149993