https://www.taxtmi.com/caselaws?id=150444 The High Court determined that transactions involving fabrication, supply, and erection of structures were indivisible works contracts, not separate sales contracts. Emphasizing the passing of property, the court held that property in the trusses passed to the customer only upon erection, not before. The disputed turnover was adjusted, with a portion conceded as a sale of goods, partially favoring the assessee in the tax case. This judgment clarifies the distinction between works contracts and sales contracts in similar contexts, providing a framework for consistent interpretation of such transactions. en-us Wed, 09 Aug 1972 00:00:00 +0530 Thu, 16 May 2013 18:56:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150444 The High Court determined that transactions involving fabrication, supply, and erection of structures were indivisible works contracts, not separate sales contracts. Emphasizing the passing of property, the court held that property in the trusses passed to the customer only upon erection, not before. The disputed turnover was adjusted, with a portion conceded as a sale of goods, partially favoring the assessee in the tax case. This judgment clarifies the distinction between works contracts and sales contracts in similar contexts, providing a framework for consistent interpretation of such transactions. Case-Laws VAT and Sales Tax Wed, 09 Aug 1972 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150444