https://www.taxtmi.com/caselaws?id=150803 The court determined that the contract for the manufacture and supply of concrete poles to the Kerala State Electricity Board was a works contract, not a sale of goods contract. As the primary objective was the execution of work and not the transfer of chattels, the turnover was not taxable under sales tax. The court set aside the assessment orders against the petitioner and allowed the tax revision cases for the relevant years. en-us Fri, 11 Apr 1975 00:00:00 +0530 Wed, 22 May 2013 18:28:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150803 The court determined that the contract for the manufacture and supply of concrete poles to the Kerala State Electricity Board was a works contract, not a sale of goods contract. As the primary objective was the execution of work and not the transfer of chattels, the turnover was not taxable under sales tax. The court set aside the assessment orders against the petitioner and allowed the tax revision cases for the relevant years. Case-Laws VAT and Sales Tax Fri, 11 Apr 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150803