https://www.taxtmi.com/caselaws?id=150020 The court ruled in favor of the company, determining that the contracts in question were works contracts with no element of sale. As the property in the materials passed to the customer only upon completion of the installation process, the turnover related to work and labor involved was deemed exempt from taxation. The State's argument that there was a predominant element of sale in the contracts was dismissed, and the decision of the Sales Tax Appellate Tribunal to exclude the disputed turnover from assessment was upheld, resulting in the dismissal of the tax case. en-us Mon, 02 Mar 1970 00:00:00 +0530 Tue, 07 May 2013 18:41:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150020 The court ruled in favor of the company, determining that the contracts in question were works contracts with no element of sale. As the property in the materials passed to the customer only upon completion of the installation process, the turnover related to work and labor involved was deemed exempt from taxation. The State's argument that there was a predominant element of sale in the contracts was dismissed, and the decision of the Sales Tax Appellate Tribunal to exclude the disputed turnover from assessment was upheld, resulting in the dismissal of the tax case. Case-Laws VAT and Sales Tax Mon, 02 Mar 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150020