https://www.taxtmi.com/caselaws?id=150748 Construction of bus bodies on customer-supplied chassis was treated as a sale where the assessees built the body to the customer's specifications for a fixed price and no separate contract existed for the sale of materials used in fabrication. The materials did not pass to the customer as and when incorporated into the body; instead, property in the completed bus body passed only on delivery of the finished body fitted on the chassis. On that basis, the Madras HC held that the transaction fell within the concept of sale and was liable to sales tax. en-us Wed, 16 Oct 1974 00:00:00 +0530 Wed, 22 May 2013 12:14:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150748 Construction of bus bodies on customer-supplied chassis was treated as a sale where the assessees built the body to the customer's specifications for a fixed price and no separate contract existed for the sale of materials used in fabrication. The materials did not pass to the customer as and when incorporated into the body; instead, property in the completed bus body passed only on delivery of the finished body fitted on the chassis. On that basis, the Madras HC held that the transaction fell within the concept of sale and was liable to sales tax. Case-Laws VAT and Sales Tax Wed, 16 Oct 1974 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150748