https://www.taxtmi.com/caselaws?id=150310 A contract for manufacture and supply of bricks was treated as a works contract, not a contract of sale, because the contractor operated on site under the project administration's control, used land and facilities supplied by it, and was restricted from selling the bricks to third parties or disposing of rejected materials independently. Although payment was linked to the quantity of bricks supplied, that pricing method did not alter the essential character of the arrangement. Any passing of property in the bricks was only incidental to the performance of work and labour, so the turnover was not liable to sales tax on the basis of a sale. en-us Tue, 05 Dec 1972 00:00:00 +0530 Mon, 13 May 2013 10:57:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150310 A contract for manufacture and supply of bricks was treated as a works contract, not a contract of sale, because the contractor operated on site under the project administration's control, used land and facilities supplied by it, and was restricted from selling the bricks to third parties or disposing of rejected materials independently. Although payment was linked to the quantity of bricks supplied, that pricing method did not alter the essential character of the arrangement. Any passing of property in the bricks was only incidental to the performance of work and labour, so the turnover was not liable to sales tax on the basis of a sale. Case-Laws VAT and Sales Tax Tue, 05 Dec 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150310