https://www.taxtmi.com/caselaws?id=149994 Materials used in road construction are not automatically taxable as a sale under the Orissa Sales Tax Act, because a road is immovable property and sales tax applies only to movables. The decisive question is whether title to the goods passed to the purchaser under a separate supply arrangement or whether the materials were merely constituents absorbed into the construction contract. As the assessment orders did not properly examine the agreement or this distinction, they were quashed and the matter was remitted for fresh determination on the passing of title and the true nature of the contract. en-us Thu, 26 Feb 1970 00:00:00 +0530 Tue, 07 May 2013 15:42:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=149994 Materials used in road construction are not automatically taxable as a sale under the Orissa Sales Tax Act, because a road is immovable property and sales tax applies only to movables. The decisive question is whether title to the goods passed to the purchaser under a separate supply arrangement or whether the materials were merely constituents absorbed into the construction contract. As the assessment orders did not properly examine the agreement or this distinction, they were quashed and the matter was remitted for fresh determination on the passing of title and the true nature of the contract. Case-Laws VAT and Sales Tax Thu, 26 Feb 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=149994