https://www.taxtmi.com/caselaws?id=150843 The court determined that the turnovers in question, related to contracts with Kamlapati Motilal Sugar Mills and Upper Doab Sugar Mills, constituted contracts of sale of goods. The primary intention was the supply of complete cranes as movable property, with the erection being incidental. As the property passed upon delivery in working condition, not as an accretion to the land, the transactions were deemed contracts of sale. Consequently, the entire turnover was subject to sales tax, and the Commissioner, Sales Tax, was awarded costs of Rs. 200. en-us Wed, 29 Jan 1975 00:00:00 +0530 Thu, 23 May 2013 14:14:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=150843 The court determined that the turnovers in question, related to contracts with Kamlapati Motilal Sugar Mills and Upper Doab Sugar Mills, constituted contracts of sale of goods. The primary intention was the supply of complete cranes as movable property, with the erection being incidental. As the property passed upon delivery in working condition, not as an accretion to the land, the transactions were deemed contracts of sale. Consequently, the entire turnover was subject to sales tax, and the Commissioner, Sales Tax, was awarded costs of Rs. 200. Case-Laws VAT and Sales Tax Wed, 29 Jan 1975 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=150843