https://www.taxtmi.com/caselaws?id=150008 A contract for designing, supplying and erecting electrical installations was treated as an indivisible works contract because the materials were supplied as part of a single arrangement for execution of the project. Item-wise pricing, instalment payments, and inclusion of purchaser-supplied materials in the contractor's bill did not establish a separate sale; the decisive test was whether there was a distinct contract for sale of the very goods in which property passed. On the facts, property in the materials passed only with completion and delivery of the whole installation, so the materials supplied under the contract were not exigible to sales tax. en-us Wed, 17 Sep 1969 00:00:00 +0530 Tue, 07 May 2013 17:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150008 A contract for designing, supplying and erecting electrical installations was treated as an indivisible works contract because the materials were supplied as part of a single arrangement for execution of the project. Item-wise pricing, instalment payments, and inclusion of purchaser-supplied materials in the contractor's bill did not establish a separate sale; the decisive test was whether there was a distinct contract for sale of the very goods in which property passed. On the facts, property in the materials passed only with completion and delivery of the whole installation, so the materials supplied under the contract were not exigible to sales tax. Case-Laws VAT and Sales Tax Wed, 17 Sep 1969 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150008