https://www.taxtmi.com/caselaws?id=150802 A contract for supplying, setting and polishing tiles was treated as divisible where the agreement showed a separate sale of tiles and an independent undertaking to do fixing work. The governing test was the parties' intention, drawn mainly from the contract terms and surrounding circumstances. Separate treatment of delivery, risk, inspection, termination rights and pricing for tiles versus setting and polishing supported severability. On that basis, the sale component was liable to sales tax under the Bombay Sales Tax Act, 1959, even though the arrangement was contained in one document. The transaction was therefore not an entire and indivisible works contract. en-us Thu, 16 Jan 1975 00:00:00 +0530 Wed, 22 May 2013 18:23:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150802 A contract for supplying, setting and polishing tiles was treated as divisible where the agreement showed a separate sale of tiles and an independent undertaking to do fixing work. The governing test was the parties' intention, drawn mainly from the contract terms and surrounding circumstances. Separate treatment of delivery, risk, inspection, termination rights and pricing for tiles versus setting and polishing supported severability. On that basis, the sale component was liable to sales tax under the Bombay Sales Tax Act, 1959, even though the arrangement was contained in one document. The transaction was therefore not an entire and indivisible works contract. Case-Laws VAT and Sales Tax Thu, 16 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150802