https://www.taxtmi.com/caselaws?id=150285 Contracts for constructing bus and lorry bodies on customer-supplied chassis were treated as sales of goods where the contractor used its own materials, delivered completed bodies for a consolidated price, and the finished body became the customer's property on completion. The motor body was also treated as an integral component of a motor vehicle because a chassis alone is not a complete vehicle, so the turnover fell within the higher-rate entry for motor vehicles and their parts. The later amendment was regarded as clarificatory and did not change the earlier position. en-us Thu, 31 Dec 1970 00:00:00 +0530 Sat, 11 May 2013 11:54:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150285 Contracts for constructing bus and lorry bodies on customer-supplied chassis were treated as sales of goods where the contractor used its own materials, delivered completed bodies for a consolidated price, and the finished body became the customer's property on completion. The motor body was also treated as an integral component of a motor vehicle because a chassis alone is not a complete vehicle, so the turnover fell within the higher-rate entry for motor vehicles and their parts. The later amendment was regarded as clarificatory and did not change the earlier position. Case-Laws VAT and Sales Tax Thu, 31 Dec 1970 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150285